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Disposal of Electronic Devices
… devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive … devices approved for sale by New York State Division of Housing and Community Renewal Division are permanently …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesSelected Procurement and Contracting Practices
… and services are obtained competitively and at reasonable prices. The audit covers the period April 1, 2012 through … goods and services are obtained at reasonable, competitive prices. Key Findings SUNY officials have generally … policies, including, but not limited to, documenting that prices are reasonable. Update the procurement card policy …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesOperational Advisory No. 2
… Subject: The purpose of this Advisory is to notify Business Units of the actions OSC will take if deadlines for transaction … The purpose of this Advisory is to notify Business Units of the actions OSC will take if deadlines for transaction …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… Savings Program is an investment tool designed to help parents save for college. Contributions made by Dec. 31 can … in state tax deductions on 2016 income tax filings. Parents and other participants have paid for more than $1.1 … “Our program offers low fees and tax deductions for parents and loved ones who want to get a head start on saving …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversTax 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
… dependent on pollination by bees and other pollinators. To address a drastic decline in the population of these essential … Comptroller Thomas P. DiNapoli. “New York’s farmers know how important honey bees and other pollinators are to our …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programDiscontinuing Required Contributions – Enhanced Reporting
… Tier 3 and 4 members stop making required contributions once certain service conditions are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… 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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXIII.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-overviewSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School Districts District Board of Education Board 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-164Davenport 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 (Board), the … all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsOversight of Chemical Dependence Residential Services
… Objective To determine whether the Office of Addiction Services and … Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients. The … To determine whether the Office of Addiction Services and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered by … drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s … Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. When these …
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
… provides information related to types of intergovernmental agreements and whether they are subject to the Office of … Financial System (SFS) is provided for intergovernmental agreements subject to OSC review and approval. AGREEMENTS BETWEEN A STATE AGENCY AND OTHER GOVERNMENT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsManagement and Maintenance of Non-Revenue Service Vehicles (2020-S-31)
To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, are safeguarded, and are properly disposed ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s31.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdf