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XII.4.B Certification of Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission to … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for …
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 … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
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) adequately … 2019. About the Program According to the U.S. Department of Housing and Urban Development’s 2018 Annual Homeless … , New York State has the second largest population of homeless in the United States, with 91,897 homeless …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs and the … at high risk for diversion, misuse, abuse, and addiction. Therefore, unwanted and expired pharmaceuticals … not available. OASAS oversees one of the nation’s largest addiction services systems. Due to the nature of addiction …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOversight of Sidewalk Sheds
… 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 safely maintained, and have valid operating permits. The … DOB is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… 150 days of the start of the term. We have created a fillable template to help you track your activities and hours … or to a folder on your computer. Fill out the top of the form with your information. Use a new row for each activity …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateEfficiency of Warehouse Space
… of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period … cost savings through the consolidation of warehouse space used by State agencies. At the start of the Initiative, … Office of General Services OGS has reviewed the warehouse space used by State agencies for costsavings …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceUse of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … information technology (IT) department that operates out of its main office. To help carry out its mission, NFTA owns … Security Policy (Policy) established by the State Office of Information Technology Services. The Policy defines the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and Markets (Department) is … To determine whether the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempMonitoring of Select Programs
… (EISEP) and Community Services for the Elderly Program (CSE). If an AAA is unable to fulfill a client’s request for EISEP or CSE services, the client is placed on a wait list. AAAs … appropriations of $65,120,000 and $29,801,000 to EISEP and CSE, respectively, including a $15 million annual …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road … Corporation (FRMC) promoted internal controls that helped to ensure an ethical business climate and compliance with applicable laws, rules … To determine if the Board of Directors of the Fuller Road …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsMonitoring of Construction Management
… meet the criteria outlined in the Request for Proposals (RFP), yet this was not reflected in the Office’s evaluation … goals. Key Recommendations Continue efforts to revise the RFP templates and requirements to ensure all information …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the … of Cyber Security Policy requires all State entities to establish formal processes to address the risk that … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesXI-A.1.A Separation of Duties – XI-A. Purchasing
… agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific price. A second employee … would receive the paper, verify it is the 20 pound weight, count the number of cases received, and record the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesManagement of Capital Projects
… service. Ten of the 11 branches pass through the important Jamaica hub, where customers may change trains to connect to …
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
… (or sole) responsibilities. Providing dedicated resources to perform this function will help ensure that this key … of public money. Although boards are not required to establish a position with claims auditing … plays an important role in deciding whether or not the appointment of a claims auditing official would be beneficial …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Homeless Shelters
… trash piles stored in a children’s play area; holes in walls, ceilings, and floors; worn or mutilated mattresses; …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersReporting of Billboard Income
… Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … RPIE. Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the … the Division, in part, relies on the accurate submission of an RPIE from the owners of income producing property. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeAdministration of Tenant Complaints
… New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a … New York State Homes and Community Renewal consists of all the State’s housing and community renewal agencies. These agencies include the Division of Housing and Community Renewal (Division), which is …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsManagement of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been … not effectively managing their energy consumption and, as of March 31, 2010, have not achieved the reduction goals set … can be measured accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption