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Management of Energy Consumption
… to be more energy efficient and environmentally proactive. It requires them to reduce, by December 31, 2010, their …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionII.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-accountingMonitoring of Select Programs
… is adequately served. The audit covered the period from April 2017 to July 2021. About the Program The New York … for 2020-21 and 2021-22 – when more senior citizens likely required home services due to the isolation and restrictions … not reassess AAAs’ Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet Need. Of the …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsManagement 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-controlsMonitoring 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-managementDisposition of Farm Assets
… appropriately disposed of the assets associated with its closed farms, including equipment, livestock, and … disposed of records pertaining to farm assets consistent with its record retention policy. However, some records were … Department appropriately disposed of the assets associated with its closed farms …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsExamination of Outstanding Premiums
… Consider system enhancements to identify policyholders and account balances for each category of receivables. Assess the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReview of Collecto, Inc
… officials are implementing desk procedures to ensure staff do not approve vouchers with duplicate billings. In addition, … terms. Key Recommendations Continue to ensure staff do not approve vouchers with duplicate billings for amounts …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incOversight of International Offices
To determine if Empire State Development ESD monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesOversight 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-placementsDeath of the Ex-Spouse – Divorce and Your Benefits
… If an ex-spouse dies prior to the member’s retirement, the DRO on file is vacated … the member’s future pension benefit without regard to equitable distribution. The entire benefit will be paid to the member. If an ex-spouse dies after the member retires, …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseUse of Vendor-Supported Technology
… defines the minimum information security requirements that all State entities (including public benefit corporations) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … the stalk and seed can be used to produce a wide range of products, from clothing to building materials and … Markets Law launched the Program, which is administered by the Department. In December 2018, the Program had 156 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempExamination 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-recordsNotice 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-fundsChart 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-queryOversight 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-safetyOversight 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-lawRefunding 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-bondsOpinion 98-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … who is also a funeral director, generally, would not have a prohibited interest in a contract if he or she submitted a bill to the county department of social services for payment of …
https://www.osc.ny.gov/legal-opinions/opinion-98-5