Search
Examination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for People … Finance Law and GFO requirements. … The objective of our examination was to determine whether the Office for People …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsEnforcement of Mitchell-Lama Surcharge Provisions
… income data used to identify tenants subject to an income verification audit was incorrect for 28 (14.7 percent) of the … Managing agents did not conduct most of the income verification audits required by HPD. We determined that 117 … the imposition of surcharges. We identified a significant number of households with high incomes, including several …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report … of New York (CUNY) instructional staff were awarded for authorized purposes and in compliance with all applicable …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). … of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is used to calculate a …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Selected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the Metropolitan Transportation … its staff to follow. MTA’s Board approved an All Agency Policy Directive entitled “Travel and Business Expense” (travel policy directive) which …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesManagement of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial report, issued May 9, 2013, determined OCFS …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followAdministration of Mitchell-Lama Waiting Lists
… to external applicants, while at Amalgamated Warbasse Houses, we found several instances where at least six … AWLs, as well as the prompt filling of vacant apartments. Other Related Audit/Report of Interest New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Homeless Shelters (Follow-Up)
… programs that assist the State’s low-income residents and provides leadership, guidance, and support to county Departments of Social Services (Local … one has been partially implemented. As part of our follow-up review, we visited 20 shelters throughout the State: 11 in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … in managing payments to foreign offices, it did not have an appropriate monitoring system to evaluate foreign offices’ activities against contract performance requirements. The recommendations were for ESD to better …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York … State Thruway Authority (Authority) has undertaken and how effective it has been in reducing overall costs. The … (2008-S-48) New York State Thruway Authority: Proposed Toll Increases for July 2008 Through January 2010 (2008-S-06) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our … routinely obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a … on any actions that are planned to address the unresolved issues discussed in this review. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followManagement of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … are appointed by the Governor and confirmed by the State Senate. The MTA includes seven constituent agencies, each led … Findings MTA follows certain important practices to manage cash and to maximize return on its investment portfolio. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … 57 counties outside of New York City has a County Board of Elections (County Board) responsible for administering all …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsTown of Charlton – Procurement (2022M-5)
… seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Maximum Number of Reportable Days – Enhanced Reporting
… amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary based on the type …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of … determines the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusEfficiency of Warehouse Space (Follow-Up)
… issued to all State agencies inquiring about warehouse and storage space and the associated costs because there was no … These responsibilities included the purchase, receipt, and storage of millions of pieces of personal protective …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance … the COVID-19 disaster emergency. In addition, OMH issued a blanket attestation for providers to complete who wished to …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-follow