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Train On-Time Performance
… York City Transit trains run on time, and whether actions are taken to address recurring problems that reduce on-time … of Car Equipment, and Operations Planning. OTP statistics are reported separately for weekdays and weekends. For … help minimize them. According to Subways officials, there are multiple workgroups and committees (including a Delay …
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-practicesDisposal 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-devicesOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and motels used for homeless and mixed-use temporary residency are properly permitted and adhering to public health … people in New York State, almost 13,000 (15 percent) are located in areas outside of New York City (NYC). Counties …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyOperational Advisory No. 2
… OSC will take if deadlines for transaction approval are not met. Guidance: SFS Transaction Clean-Up Payment … submitted for approval from April 1 to March 31, which are unapproved and remain on the system, will be deleted by … according to the following rules: ROA vouchers that are submitted for approval from April 1 to March 20, without …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesFacility Structure, Safety, and Health Code Waivers
… the Department of Health’s (Department) waiver practices are effectively addressing safety and risks related to … 2014. Background Health care facilities in New York State are required to operate in compliance with architectural … to allow it to continue to operate while corrections are made or alternative means of compliance are achieved. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversWage Subsidy and Transitional Employment Programs
… adequately monitors wage subsidies to ensure payments are used as intended and whether program contractors … individuals in countable work activities. Federal funds are provided to the State to support the Wage Subsidy Program … performance data they report on voucher claims, which they are required to submit quarterly. Key Findings The Office …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee … or saving an expense report if certain mandatory fields are not completed. Please refer to Section 2.A – Expense … defined by the SFS. Submitted expense reports that are not in compliance with the allowable numbering scheme may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewDiscontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … required contributions once certain service conditions are met Tier 5 and 6 members dont make contributions on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIV.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-reportingSouth Seneca Central School District – Online Banking (2021M-164)
… and District officials ensure online banking transactions are appropriate and secure. Key Findings The Board and … and District officials ensure online banking transactions are appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164College 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-controlsOversight 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-servicesDavenport Fire District – Financial Activities (2020M-147)
… adequate controls to ensure that financial activities are properly recorded and reported, and cash was safeguarded. … adequate controls to ensure that financial activities are properly recorded and reported, and cash is safeguarded. … (Board), the District’s Treasurer (Treasurer) or we are unable to verify whether all hall rental receipts were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Tax 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-fundsDiNapoli: 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-programMedicaid 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-medicareXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review … Attorney General further concluded that such "agreements" are not formal contracts and should not contain standard … referred to as memorandums of understanding (MOUs), are not legally binding "contracts," such MOUs do not require …
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.pdfNew York State Vendor Questionnaire Instructions
The questionnaires are intended to elicit information based on vendor type (For-Profit or Not-for-Profit) and activity (Construction or Non-Construction).
https://www.osc.ny.gov/files/state-vendors/vendrep/pdf/vendor-questionnaire-instructions.pdf