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Disposal of Electronic Devices
… State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, … for many State agencies, including the Division. Agencies are required to remove all information prior to disposal and, … physical inventories, to ensure that accurate records are maintained and assets are safeguarded. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… infrastructure, subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to depreciation and/or the modified approach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.2 Overview – XIII. Employee Expense Reimbursement
… may be paid through the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense … using the Claim for Payment ( AC 3253-S ) or the Claim for Travel Reimbursement by a Non-Employee ( AC 3257-S ) and … a proxy to enter expense report information into the SFS Travel and Expense module. See Section 2.C – Expense Report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewSouth Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. … should step up efforts to ensure honey bee populations are protected, according to an audit released today by State … know how important honey bees and other pollinators are to our food supply and environmental health. The state …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… goals for minority- and women-owned business enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedManagement of Selected Special Revenue Funds
… selected special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit … administers over 90 special revenue funds, which are supported by specific sources of State-generated revenue and are legally restricted to disbursement for specified …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsTrain On-Time Performance
… Purpose To determine whether the Metropolitan Transportation … City Transit (Transit) provides rapid transit services in New York City, 24 hours a day, 7 days a week. The MTA’s … Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than half the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceSelected Procurement and Contracting Practices
… controls over procurement ensure goods and services are obtained competitively and at reasonable prices. The … in Albany. SUNY’s non-personal services expenditures are more than $3 billion annually. System Administration is responsible for establishing policies that are in compliance with applicable State procurement laws, …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesDiscontinuing Required Contributions – Enhanced Reporting
… members stopped when they reached ten years of membership or ten years of service credit, whichever occurred first. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsOversight of Chemical Dependence Residential Services
… monitored residential services to ensure conditions are safe and secure for patients. The audit covered the … A CR program provides supervised services to people who are transitioning into abstinent living. An SL program is … date of the current certification. Recertification reviews are unannounced and include an on-site inspection of facility …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesCollege of Nanoscale Science and Engineering – Network Security Controls
… the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with … Policy defines a set of minimum security requirements that are considered best practices for all State entities, … the College of Nanoscale Science and Engineering College are sufficient to minimize the various risks as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… claims for therapy services and prescription drugs that are covered by Medicare. The audit covered the period January … About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as “dual-eligibles.” The Medicare program …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareFacility Structure, Safety, and Health Code Waivers
… Department. The Department is the State agency responsible for enforcing compliance with these codes and regulations and for granting exceptions. Regulations permit the Department to … and controls, including the assignment of responsibility for monitoring compliance and maintaining adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversWage Subsidy and Transitional Employment Programs
… April 1, 2011 through November 18, 2015. Background The federal Temporary Assistance for Needy Families (TANF) … opportunities to needy families by granting states the federal funds and flexibility to develop and implement their … State to engage individuals in countable work activities. Federal funds are provided to the State to support the Wage …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsState Agencies Bulletin No. 1002
… Purpose To inform agencies of a new Control-D report, NTax722 (Agency W2C Report) . The … be retained for 95 days on-line and 185 days in archive history. If changes to prior year wages results in a refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1002-new-agency-control-d-report-form-w2-c-corrected-wage-and-tax-statementTax Check-off Funds
… requirements for all funds in which tax check-off monies are deposited and requires annual reports relating to the use … requirements for all funds in which tax checkoff monies are deposited and requires annual reports relating to the use …
https://www.osc.ny.gov/legislation/tax-check-fundsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… (MOUs), are not legally binding "contracts," such MOUs do not require the Comptroller's approval pursuant to Section … and another government entity that is not a state agency, do require the State Comptroller's approval, when valued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreements2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdf