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Inspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … January 1, 2008 to December 18, 2012. Background MTA's LIRR and B&T generally must inspect 12 bridges and one … are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsLinkNYC Program Revenues and Monitoring (Follow-Up)
… report, LinkNYC Program Revenues and Monitoring (Report 2019-N-5 ). About the Program The New York City Office of … connection points (Links) that would offer free high-speed Internet access and phone service; a … including 911 emergency and NYC311 helpline services; free cell phone charging; and digital advertising and public …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher … paid. Pursuant to Section 179-h of the State Finance Law, interest charges should be charged to the same appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction … but the system allows multiple accounting periods to be open simultaneously. The Office of the State Comptroller … (OSC) issues monthly operational advisories regarding open accounting periods. Obligation Date – The Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and … stations at 42 facilities that provide gas at discounted prices through State contract pricing. As of February 2021, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… The Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… years, unless the agency reports the account was closed. A sample is selected (from all of the reported filed each year) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… have Federal spending against an OSC drawn Federal grant award, answer YES to the question “Will this project be used … the project start date should be the start of the grant award. Otherwise, the project start date should represent the … this could be the liquidation date of the Federal grant award. Any changes to the project end date will result in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlCustodial Service Contract Procurement and Oversight
… maintaining the quality of service. The audit covered DOE’s procurement of the contracts as well as its efforts to … the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … 1,300 buildings (some buildings house multiple schools). DOE’s Division of School Facilities (DSF) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
The purpose of this section is to provide general policies and procedures and related legislative requirements applicable to the New York State procurement process
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… property, or services delivered or rendered, in such form and supported by such other substantiating documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… secure, and accessible. Department of State – Committee on Open Government http://www.dos.ny.gov/coog/foil2.html Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Collect Section 8-b State Finance Law Retirement Section 16(c) Retirement and Social Security Law Social Security …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … REV. 02/01/2022 … Employee fringe benefit and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsPersonal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … utilizing its database to look for warning flags of future closings. The audit covers the period January 1, 2016 through … Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsPersonal Income Tax and Property Tax
… The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCourt Facilities Aid and Assistance Program
… items that could not be located at court facilities during site visits. Key Recommendations Provide training to District …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programTechnology Transfer Program and Royalty Payments
… the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for … technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge … duties, the Research Foundation supports SUNY’s technology transfer – a collaborative process that requires efforts from …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-payments