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Village of Nassau – Budgeting (2018M-3)
… budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. Background The … 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings General fund … of May 31, 2017, which represents 68.5 percent of the 2017-18 appropriations. Village officials have not developed a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Selected Aspects of Travel Expenses
… MTA Bus Company (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital … (2013-S-47) Metropolitan Transportation Authority - Long Island Rail Road: Selected Travel Expenses (2013-S-77) … …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesManagement of Energy Consumption (Follow-Up)
… made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial report, … OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy … and implemented a centralized plan to reduce energy consumption. OCFS now retains energy usage data for all OCFS …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followAdministration of Mitchell-Lama Waiting Lists
… housing to middle-income families. There are currently 152 State-supervised Program developments with approximately … property tax exemptions, the Program required limitations on profit and supervision by the Division of Housing and … apartments, developments are required to offer one out of every four available units to applicants on external …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Homeless Shelters (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters … to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of … and ensuring they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, it has …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followManagement of Cash and Investments
… effectively managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 … million maintained in funds and bank accounts that could have been factored into the budgeting process. MTA officials did not have a written plan for meeting the objectives set forth in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsLocalities’ Procurements of Paper Ballots
… to ensure that paper ballots were properly procured and the costs for unused ballots were minimized. The audit covered the … an adequate number of paper ballots for each election district within their respective jurisdictions. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsTown 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-5Maximum Number of Reportable Days – Enhanced Reporting
… a maximum of 30 days. Employees paid on a semimonthly or monthly basis should be credited with a maximum of 22 days …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.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-focusEfficiency of Warehouse Space (Follow-Up)
… receipt, and storage of millions of pieces of personal protective equipment (PPE) as well as entering into …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School … contractors are performing as required, including meeting terms of the contracts and goals of the Program, is reduced. … reimbursement and monitoring of contract terms and conditions. Take appropriate action to investigate and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programUse of Vendor-Supported Technology (Follow-Up)
… date, nor did they maintain a single clear inventory of IT assets to aid in tracking their systems. NFTA officials …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Pupil Transportation Services
… with its requirements and, consequently, that it does not have assurance that school bus drivers, monitors, … PTSI’s school bus accident database is incomplete and does not account for all reportable accidents statewide. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has … in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, … of lead dust has been transported to other areas of the armory on Soldiers’ shoes; through the heating, ventilation, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesTown of Cicero - Procurement (2020M-8)
… Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Oversight of Select High-Technology Projects
… high-technology (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving the intended … companies and cost-benefit analyses to assess the overall benefits of the projects, to justify the use of State funds. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … adequacy of programs offered by private career schools. As a result, the Bureau has not used its resources in the most …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsSelected Aspects of Bus Procurement
… maintains a fleet of about 5,585 buses operating out of 28 depots and serviced at two maintenance facilities. … Officials explained that they try to replace buses on a 12-year cycle but were unable to do so due to the lack … purchases. Key Findings MTA did not apply for federal State of Good Repair discretionary grant monies for certain …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementLGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetings