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Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Compliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional … a set of technical and operational requirements designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the public’s confidence and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTravel Advisory No. 10
… (Effective March 1, 2019) Guidance: The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name … Payroll Process and New Time Entry Codes for the Payment of Moving Expense Reimbursements Beginning January 1, 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsOversight of Construction Management Contracts (Follow-Up)
… Objective To determine the extent of implementation of the two … the State park, recreation, and historic site system to conserve, protect, and enhance the natural, ecological, … and more. Parks oversees a range of capital projects to improve these sites. In an effort to better ensure certain …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followCompliance With Executive Order 95 (Open Data)
… Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable … the Office of Information Technology Services (ITS) under EO 95. The audit covered the period between March 11, 2013 … safety, parks and recreation, labor, and transportation. EO 95, issued March 11, 2013, established an Open Data …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … To assess the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followOversight of Nurse Hiring and Retention (Follow-Up)
… and Hospitals) is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… including costs, that Cantalician reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … education programs that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Integrated Special Class – over 2.5 hours per day (collectively referred to as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … determined that, generally, RGRTA maintained its systems at vendor-supported levels. However, we did identify …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial report, … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… of New York – University at Buffalo’s procurement and contracting practices provide sufficient assurance that … appropriately, are in the best interest of the State, and adequately safeguard against waste and abuse. Our audit covered procurement and contracting …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesAccounts Payable Advisory No. 28
… of the agency, or a designee, has granted that authority by a rule or written directive filed with the Comptroller. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCapital – 2021 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … by $659.6 million (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY … included certain funding provided to the Thruway Authority for the Governor Mario M. Cuomo Bridge and other Thruway …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Comptroller DiNapoli Releases School District Audits
… County) District officials did not develop and manage a comprehensive investment program. As a result, officials … did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… $12.8 million that was paid for services typically covered by recipients’ plans. Many overpayments occurred because …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of athletics …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1West Seneca Fire District #6 – Financial Management (2013M-14)
… 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate … awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … payments to the Treasurer and purchases made on the District’s credit cards and seek reimbursement from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… conduct required water testing and have certified system operators, DiNapoli's auditors discovered that the sites they … improve their monitoring to better verify that system operators comply with requirements. When water safety … auditors sampled, the Offices lacked evidence that system operators notified the public for 58 violations (46 percent), …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminants