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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses on changes in current financial resources. The governmental fund operating statement measures those …

Town of Charlton – Procurement (2022M-5)

… $67,808, without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town …

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit … To determine the extent of implementation as of April 2022 of the six recommendations …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples … . The requirement for acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State official executing the agreement be …

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval …

Oversight of Telemental Health Services

To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations

Oversight of the Farm-to-School Program

… Key Findings We found the Department needs to improve monitoring of both Program expenditures and recipient … We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and procedures to guide staff on Program monitoring. We reviewed 21 (of 45) Program contracts totaling …

Use of Vendor-Supported Technology (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported … responsible for the oversight of public transportation in Erie and Niagara counties, including the NFTA Metro Bus … they maintain a single clear inventory of IT assets to aid in tracking their systems. NFTA officials indicated they were …

Oversight of Mitchell-Lama Application Fees

… cooperative developments with approximately 46,500 total apartments. Each development is governed by a Board of … of applicants. Developments close their waiting lists when enough applicants are available to fill foreseeable … developments in Manhattan focused on waiting lists that were current as of May 2019. Key Findings HPD is establishing …

Oversight 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 …

Management of Invasive Species (Follow-Up)

… invasive species (TIS). AIS are commonly spread via fishing and boating activities. The Department is authorized … AIS preventive measures, including public education (e.g., boat steward education/inspection programs, warning signage at public boat launches), and is responsible for implementing and …

Oversight of Construction Management Contracts

… To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction … About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, protect, and enhance the …

Town 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 …

Oversight of Chronic Absenteeism (Follow-Up)

… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our initial report, … To determine the extent of implementation of the five recommendations included in our initial report …

Review of Advance Contract Payments

… 2012 through July 2018. We selected 13 contracts valued at $224,000 where the contractors received only an initial … did not obtain any reports from the 13 contractors at the time of our review even though the contracts had …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

III.3 Scope of the SFS – III. Statewide Financial System (SFS)

… The scope of the Statewide Financial System (SFS) includes the last three … The scope of the Statewide Financial System includes the last …

Oversight of Pupil Transportation Services

… compliance with safety training requirements for school bus personnel and instructors to help ensure safe … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … The Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established …

Lead Contamination of State Armories

… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has … and are remediated where excessive levels are detected. The audit covers the period January 1, 2015 through March 12, … To determine whether the Division of Military and Naval Affairs DMNA has …

Oversight of Select High-Technology Projects

… Objectives To determine if Empire State Development (ESD) adequately … (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving the intended … To determine if Empire State Development ESD adequately … hightech economic development programs and projects it oversees a …