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Examination of Outstanding Premiums
… (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount of outstanding premiums NYSIF may have been able to recover through SWOP since April …
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
… 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 the Comptroller for … certify or approve vouchers or expense reports are just, true and correct and, therefore, appropriate to pay. Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersII.4.B Basis of Accounting – II. New York State Financial Accounting
… and accrual. Financial statements prepared in accordance with generally accepted accounting principles (GAAP) require … Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross … Twenty-one of those 96 shelters had been visited on prior audits and had been determined to be in poor …
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 programs it oversees collect and dispose of unneeded drugs using environmentally sound methods. Our … unwanted, and expired pharmaceuticals present a range of potentially harmful environmental and societal …
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 … reports to DOB and monitor to ensure inspections address safety conditions per the NYC Building Code. Inspect …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… download the ROA Template (you must have Microsoft Word* on your computer to use the template). Follow the browser … so already, go to File and Save As to save the template on your desktop or to a folder on your computer. Fill out the top of the form with your information. Use a new row for each activity (you must include the start and end times …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateEfficiency of Warehouse Space
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space used by State agencies for cost-savings opportunities. Our audit covered the period January 1, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceUse of Vendor-Supported Technology
… vendor-supported levels. The audit covered the period June 24, 2019 through August 29, 2019. About the Program NFTA is a …
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 … Research Pilot Program (Program) in accordance with federal and State requirements. The audit covered the … States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempMonitoring of Select Programs
… the 2019-20 enacted budget contained an appropriation of $15 million, based on AAAs’ reported Unmet Need in 2017-18, to … $29,801,000 to EISEP and CSE, respectively, including a $15 million annual appropriation to Unmet Need. NYSOFA also received the additional $15 million appropriation to Unmet Need in 2021-22. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsManagement of Internal Controls
… applicable laws, rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to plan, design, develop, construct, own, operate and … transactions. Key Recommendations Ensure that IRS Form 990 is consistently prepared to disclose Board of Director …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsMonitoring of Construction Management
… management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDisposal of Electronic Devices
… electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are permanently cleaned of all … be encrypted. Agencies can dispose of electronic devices on their own; however, OGS' Surplus Unit provides this …
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 … vendor invoice for the paper and compare the information on the invoice to the purchase order and receiving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesManagement of Capital Projects
… whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) has a formal capital project …
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
… Establishing a separate position with the responsibility for auditing claims may increase the … approach to fulfilling this key responsibility. The size and complexity of local government or school district … as enumerated in record retention schedules. 3 Depending on the size and complexity of your local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Homeless Shelters
… and regulations. Our audit scope covers the period April 1, 2013 to August 5, 2015. Background The Office administers many important …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersReporting of Billboard Income
… properties with billboards was being accurately reported on the Real Property Income Expense 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 …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income