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Protection of Child Performers
… the child’s parent or guardian when applying through a web portal and automatically posted to the System. Unit staff use …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersDisposal of Electronic Devices
… devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the period of June 1, 2012 through March 13, 2013. Background New York …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesSafety of Infrastructure (Follow-Up)
… the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial … was maintaining its infrastructure to preserve park safety by properly inspecting and repairing any hazardous … amenities or even sections of the parks to ensure public safety. We found Parks needed to establish principles to …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followDisposal of Electronic Devices
… disclosed. One way information can be compromised is through careless disposal or re-use of electronic devices. …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesOversight of Grants (Follow-Up)
… Purpose To assess the extent of implementation as of March 7, 2014 of … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this report. … To assess the extent of implementation as of March 7 2014 of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followExamination of Outstanding Premiums
… administered by the Department of Tax and Finance (DTF), is a way for State agencies to offset State payments to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsReview of Collecto, Inc
… Purpose The objective of our examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, … amount collected by account type and size. Key Findings Of the $29,288 we examined, we found overpayments of $14,355 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incXII.4.B Certification of Vouchers – XII. Expenditures
… Controls over the Payment Process. Please refer to Section 4.D – Certification of internal Controls over the Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersII.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. Financial statements prepared in accordance with generally accepted … The State prepares financial statements on three bases of accounting cash modified accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … oversees homeless shelters to ensure they are operating in compliance with applicable laws, rules, and regulations. … To determine if the Office of Temporary and Disability Assistance Office …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersOversight of Drug Disposal
… and unwanted controlled substances in New York State is regulated at the federal level primarily by the U.S. Drug …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsEfficiency of Warehouse Space
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … and implementing cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceUse of Vendor-Supported Technology
… including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Industrial Hemp
… the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural … through May 31, 2019. About the Program Industrial hemp is an expanding commodity in the United States, as both the … Agriculture and Markets Law launched the Program, which is administered by the Department. In December 2018, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDisposal of Electronic Devices
… disclosed. One way information can be compromised is through careless disposal of electronic devices. This … policies and procedures to ensure that all information is removed from electronic devices prior to authorizing the … for surplus. Ensure that all data on laptop computers is encrypted. Other Related Audits/Reports of Interest Office …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesXI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates … and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various … The procure-to-pay (P2P) cycle is an area where separation of duties is essential to minimize the risk of inappropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesManagement of Capital Projects
… Long Island Rail Road (LIRR) has a formal capital project management process that its employees and … to follow; and whether LIRR followed the capital project management process and was successful in completing scope of … on budget, and within scope. Key Findings LIRR’s capital management process is guided by a series of Department of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several … claims auditing responsibilities. When a claims auditing official is appointed, the governing board generally no …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditor