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Management of Energy Consumption
… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAdministration of Fellowship Leaves
… the instructional staff employed by the City University of New York (CUNY) who are granted fellowship leaves … perform research in the recipient's respective field of study, or conduct creative works in literature or the … recipients are required to submit written summaries of their activities within 30 days of completion of their …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDisposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … had developed formal processes to minimize the risk of unauthorized disclosure of such information when disposing …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesXII.4.B Certification of Vouchers – XII. Expenditures
… Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission … audit. Other individuals may also approve vouchers if the head of the agency (or designee) has granted that authority … filed with the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The …
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-accountingMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
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 Management Corporation (FRMC) promoted internal … rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
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 … of Cyber Security Policy requires all State entities to establish formal processes to address the risk that …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesDisposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant … of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) … amount of outstanding premiums NYSIF may have been able to recover through SWOP since April 2012. Background New York …
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, Inc. (Collecto) under contract TQ00030 were … charges where the contract did not include clear language to determine the proper commission for small-balance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … from July 2018 through June 2021 and our observations of accessibility through October 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDisposal of Electronic Devices
… approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of General Services (OGS) are permanently cleaned of all data, including personal, private and sensitive …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesOversight of Shelter Placements
… clients. This is followed by a standardized mental health and substance abuse screening (psychosocial … arrival, as well as a comprehensive psychiatric behavioral health assessment, as needed. The screening results are … assessment. Specialized homeless shelters include mental health, substance abuse, employment, and elderly population …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsDeath of the Ex-Spouse – Divorce and Your Benefits
… retirement, the DRO on file is vacated (nullified). NYSLRS must calculate the member’s future pension benefit without regard to equitable distribution. The … the member. If an ex-spouse dies after the member retires, NYSLRS will stop payments to the ex-spouse after receiving a …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be … We determined that, generally, NFTA maintained its systems at vendor-supported levels. However, we did identify …
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 adequately … the stalk and seed can be used to produce a wide range of products, from clothing to building materials and … Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempExamination of Sealed Records
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. Memo Bill Text Status … Relates to the examination of certain sealed records by the New York …
https://www.osc.ny.gov/legislation/examination-sealed-records