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II.4.B Basis of Accounting – II. New York State Financial Accounting

The State prepares financial statements on three bases of accounting cash modified accrual and accrual

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

Management of Internal Controls

… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted … of FRMC. FRMC has an unpaid Board of Directors chaired by the CNSE Senior Vice President and Chief Executive …

https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls

Monitoring of Construction Management

… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …

https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-management

Disposal of Electronic Devices

… own; however, OGS' Surplus Unit provides this service for many State agencies. Agencies are required to remove all … OGS' Surplus Unit does not accept any responsibility for clearing the data from these devices. At the time of our … the University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devices

Management of Invasive Species

To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State

https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-species

Administration of Fellowship Leaves

… formerly known as sabbaticals, are awarded such leaves for authorized purposes and are in compliance with all … of their leave and must serve in the employ of CUNY for at least one year upon their return. Six of CUNY's 11 … the event of instructor noncompliance. Other Related Audit/Report of Interest City University of New York - Kingsborough …

https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leaves

Disposal of Electronic Devices

… Purpose To determine if electronic devices being surplused by the Department of State had been permanently cleaned of … … To determine if electronic devices being surplused by the Department of State had been permanently cleaned of …

https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devices

Oversight of Shelter Placements

To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision

https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placements

Investment of Retirement Funds

… Program Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state … renewal. Memo Bill Text Status … Permits investment of retirement funds in mortgages guaranteed by New York state …

https://www.osc.ny.gov/legislation/investment-retirement-funds

Oversight of Kendra’s Law

… treatment. Our audit covered the period from April 2019 to September 2023. About the Program On August 9, 1999, … (62%) of the petitions granted. At any given time between 2019 and 2023, there have been an estimated 3,200 to 3,500 … events – during the 19-month period between October 2019 and May 2021. However, these events were unreported and, …

https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-law

Examination of Sealed Records

… Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. … Memo Bill Text Status … Relates to the examination of certain sealed records by the New York State Comptroller …

https://www.osc.ny.gov/legislation/examination-sealed-records

Notice of Reserve Funds

To provide increased transparency in school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution

https://www.osc.ny.gov/legislation/notice-reserve-funds

Chart of Accounts Query

Presents the account codes that are valid for Annual Financial Report AFR reporting by year

https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-query

Oversight of Dam Safety

… regulating dam owners across the State to ensure their compliance with safety requirements. This audit covered the … regulating dams in the State to help ensure dam owner compliance with Regulations so that they meet safety … and dam failure. Specific areas include increasing compliance and improving enforcement against those dam owners …

https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safety

Refunding of State Bonds

… on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds. Memo … on the call premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …

https://www.osc.ny.gov/legislation/refunding-state-bonds

Monitoring of Homeless Data

… if OTDA’s programs are using all available data to best address the needs of those experiencing or at risk of … (NYSHADE) initiative. Survey Local Districts to determine best practices for managing client-level data and employ … if OTDAs programs are using all available data to best address the needs of those …

https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-data

New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.

… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-institute

City of Lockport – Budget Review (B20-1-9)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … new firefighters each year from 2021 through 2023, but have not documented this in a written agreement with the …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9