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Review of Advance Contract Payments
… (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with the terms … how these contractors expended the advanced funds they received. As a result, SED did not have assurance the … SED monitors their contractors performance to ensure they expended the advanced funds in accordance with the terms …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of the Farm-to-School Program
… relationships between schools. The Program is intended to connect schools with local farms and food producers, … for 17 contracts either lacked sufficient documentation to support expenses paid or were not authorized under the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programUse of Vendor-Supported Technology (Follow-Up)
… in Erie and Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International … for ensuring systems are up to date and maintained at vendor-supported levels. Our initial audit report, … was complying with requirements to maintain its systems at vendor-supported levels. We evaluated selected systems and …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Pupil Transportation Services
… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … is incomplete and does not account for all reportable accidents statewide. The information from the database is used to identify trends for when accidents are likely to occur and identify those who are most …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesEfficiency of Warehouse Space (Follow-Up)
… included in our initial audit report, Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The … cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative (Initiative) was … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followMaximum Number of Reportable Days – Enhanced Reporting
… of working days for employees vary based on the type of pay cycle …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysOversight of Telemental Health Services
… method that uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of Construction Management Contracts
… includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 historic sites. Parks oversees a range of capital projects to improve these sites. In an effort to ensure certain capital projects are …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… determines the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers … FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTown of Charlton – Procurement (2022M-5)
… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … Determine whether Town of Charlton Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Oversight of Industrial Hemp (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … Agricultural Act of 2014 was signed into federal law and, in part, authorized institutions of higher education and …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followOversight of Chronic Absenteeism (Follow-Up)
… and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOversight of Nurse Licensing (Follow-Up)
… included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … included in our initial audit report Oversight of Nurse Licensing Report 2016S83 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate … firing range (IFR), used for training purposes. The firing of weapons inside the IFR resulted in lead dust accumulation … used in more than 20 years, over time, the accumulation of lead dust has been transported to other areas of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOversight of Select High-Technology Projects
… and equipping of high-tech facilities for private companies. In some instances, the private companies then operate and maintain the facilities with lease … detail, such as reviews of the financial viability of beneficiary companies and cost-benefit analyses to assess the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of Passenger Safety (Follow-Up)
… report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followTown of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Oversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight of Registered Apprenticeship Programs
… adequately track and monitor Program completion rates and most classes of apprentices don’t finish their Program …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOversight of Language Access Services
… and local laws, and providing sufficient oversight of Language Access Services. The audit covered the period from … the Bronx, Brooklyn, and Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work … Proficiency (LEP). DOHMH established its comprehensive Language Access Policy in 2016 to eliminate language barriers …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-services