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Selected Aspects of Discretionary Spending

… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … Included in the expenditures we questioned were payments for personal travel, out-of-state and conferences in another …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3

Oversight of Private Career Schools

… programs. In addition, the Bureau is responsible for identifying and investigating unlicensed schools. The Law … of students and taxpayers. Of the 148 pending applications for new schools and/or programs, the Bureau had not acted on 66 (45 percent) of them within one year, as required. Of …

https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schools

LGAC - Archive of Prior Meetings

… meeting of the Corporation’s Board of Directors scheduled for March 18, 2014 was postponed. The rescheduled meeting was …

https://www.osc.ny.gov/debt/lgac/archive-prior-meetings

Selected Aspects of Discretionary Spending

… State Thruway Authority's discretionary spending complied with Authority guidelines and was reasonable, adequately … Thruway. The Authority strives to provide its customers with a roadway that is safely drivable at a reasonable speed … State Thruway Authority discretionary spending complied with Authority guidelines and was reasonable adequately …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0

Selected Aspects of Discretionary Spending

… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … supporting documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending

Examination of Superstorm Sandy Expenses

As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of Homeland and Security Services D

https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses

Review of Travel Card Expenses

… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses

Examination of Unemployment Insurance Benefits

… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …

https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefits

Review of Growe Technologies Inc.

… an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for those services. Background In January 2009 through … in contracting with the business community, facilitate the best possible price for the University and avoid unnecessary …

https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-inc

Examination of Unemployment Insurance Benefits

… To accomplish our examination objectives, we selected for audit benefit payment requests and payments based on … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …

https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefits

Maximum Number of Reportable Days – Enhanced Reporting

… be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you … a maximum of 22 days per month when the month has 31 days. For all other months, the maximum amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary based on the type of pay cycle …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-days

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus

Town of Charlton – Procurement (2022M-5)

… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … to initiate corrective action. … Determine whether Town of Charlton Town officials used competitive methods when …

https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, … and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-follow

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… (whether individual, partnership, or corporate) must have proper acknowledgment of the contractor's signature … be acknowledged. Any contracts or amendments thereto which do not contain the proper form of acknowledgment will be … whether individual partnership or corporate must have proper acknowledgment of the contractors signature …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office … to advise contractors of this risk. CONTRACTS WITH NOT-FOR-PROFIT (NFP) PROVIDERS Late submissions of grant … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their limited …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

Oversight of the Farm-to-School Program

… We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and procedures to guide staff on Program monitoring. We reviewed 21 (of 45) Program … February 2020. We found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient …

https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-program

Use of Vendor-Supported Technology (Follow-Up)

… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … availability of information. This includes requirements for ensuring systems are up to date and maintained at … those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, NFTA …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow