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Quality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal … level of detail for two questions. The Division did not list the deficiencies discovered during its annual review of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationManagement of Energy Consumption (Follow-Up)
… 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followAdministration of Mitchell-Lama Waiting Lists
… housing to middle-income families. There are currently 152 State-supervised Program developments with approximately … on waiting lists maintained by DHCR’s Automated Waiting List (AWL) system. When there are vacancies, applicants … units to applicants on external lists. When a waiting list is “open,” the development accepts new applicants; when …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Homeless Shelters (Follow-Up)
… Office administers many important programs that assist the State’s low-income residents and provides leadership, … seeks to meet critical transitional housing needs of the State’s homeless population – estimated at more than 80,000 … shelters that accommodate 20 or more individuals – require State certification. The Office certifies and directly …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… was issued on June 28, 2013, concluded that, while Empire State Development (ESD) made significant improvements in … system to evaluate foreign offices’ activities against contract performance requirements. The recommendations were … associated benefits to New York companies and the New York State economy, as well as to ensure that foreign …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… January 13, 2016. Background The Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled … eight major bridges and maintenance responsibility for 809 other bridges that carry local roads and State highways over and under the Thruway, as well as for operation of the State’s 524-mile Canal System. Some …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReporting of Billboard Income (Follow-Up)
… routinely obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a … reported to Finance. Subsequently, Finance began using the list and, as a result, identified $9 million of additional …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followManagement of Cash and Investments
… members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven constituent agencies, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured and the …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsTown of Charlton – Procurement (2022M-5)
… could have saved Town taxpayers $2,244, if purchased off State contract. Did not always retain copies of other government …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Maximum Number of Reportable Days – Enhanced Reporting
… paid on a weekly basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 … months, the maximum amount reportable is 21 days. Rev. 2/23 … The maximum number of working days for employees vary …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … financial reporting requirements and the effect on the State's financial position must be identified. Discussion …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position … when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusEfficiency 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 …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of Industrial Hemp (Follow-Up)
… fuel, paper, and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis … in part, authorized institutions of higher education and state departments of agriculture to grow or cultivate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followOversight of the Farm-to-School Program
… adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. … and recipient performance to ensure recipients use funds as intended and achieve Program goals. We generally … adequately overseeing the FarmtoSchool Program to ensure funds are used as intended and program goals are achieved …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programUse of Vendor-Supported Technology (Follow-Up)
… Frontier Transportation Authority (NFTA) is a New York State public benefit corporation responsible for the … benefit corporation, NFTA must adhere to the New York State Information Technology Security Policy (Policy) … certain systems identified as no longer supported by the vendors. We recommended NFTA officials ensure those actions …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Pupil Transportation Services
… with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope covers the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesLead Contamination of State Armories
… purposes. The firing of weapons inside the IFR resulted in lead dust accumulation throughout. Although IFRs in New York have not been used in more than 20 years, over time, the accumulation of lead …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armories