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Selected Aspects of Discretionary Spending
… be appropriate expenditures. Also, on October 9, 2007, the New York State Attorney General issued Opinion 2007-F4, which …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York … and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New York’s most difficult energy and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Selected Aspects of Discretionary Spending
… December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… supported, and properly approved. The audit covers the two fiscal years ended March 31, 2012. Background New York … for environmental projects in New York State. Its two major programs are the Clean Water State Revolving Fund …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … necessary for such costs. Key Findings The Authority did not have formal policies that explicitly outlined whether …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Town of Gorham – Procurement (2024M-7)
… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. Key Findings Town officials did not always procure goods and services in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Oversight of Sidewalk Sheds (Follow-Up)
… Objective To determine the extent of implementation of the 15 recommendations included in our initial audit report, … 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/2023/07/06/oversight-sidewalk-sheds-followOversight of Child Protective Services
… a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the State and … that do not contain those elements result in a non-report. In such instances, the caller must be provided with a … explanation of why the intake is not being registered as a report and given the option to receive a supervisory …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesSelected Aspects of Toll Collections
… are referred to a collection agency when customers do not pay the amounts due within 120 days after being sent the last …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… It is not necessary that the signature of the State official executing the agreement be acknowledged. Any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureManagement of Invasive Species (Follow-Up)
… 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not … risks to public safety, human illness, or damage to crops and livestock, and are deemed "invasive." In New York, invasive species …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followReview of Advance Contract Payments
… performance to ensure they expended the advanced funds in accordance with the terms and conditions of the … monitoring to ensure contractors expended advanced funds in accordance with the terms and conditions of the … detailing how these contractors expended the advanced funds they received. As a result, SED did not have assurance …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsV. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance
https://www.osc.ny.gov/state-agencies/gfo/chapter-vIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish control; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsOversight of Construction Management Contracts
… is adequately monitoring construction management contracts to ensure they meet contract terms and … are executed and constructed properly, Parks occasionally contracts with firms that specialize in providing … to the DASNY contract, Parks enters into three-year contracts with private firms to serve as the construction …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and … partnered with a private firm - SourceHOV - to provide equipment and services needed to process the paper returns. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsExamination 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 … heaters and generators it procured during its response to Superstorm Sandy. Background As part of its response to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesReview of Travel Card Expenses
… determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide … has been referred to the Albany County District Attorney’s Office for further investigation. Key Recommendations Obtain …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid … of the Medicaid Inspector General's (OMIG) mission is to enhance the integrity of the New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings