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Continuity of Operations Planning (Follow-Up)
To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOversight of Campus Foundations (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Campus Foundations Report 2016S93
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followAccountability and Surplussing of Vehicles
… (OPWDD) properly accounted for and surplussed its New York City region vehicles, and whether staff used those vehicles solely for official State business. The audit covered the period April 1, 2016 … Island. Per OPWDD and information obtained from the Office of General Services (OGS), as of October 2018, these four …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesSafety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 ). About the Program Article …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followFreedom of Information Law (FOIL)
… of the State Comptroller (OSC) Records Under FOIL Send a detailed, written request to our Records Access Officer. … floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: Written … Matter List . Some of the listed records may be exempt from disclosure pursuant to FOIL. In addition, to assist the …
https://www.osc.ny.gov/help/foilOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of International … Background Our initial audit report, which was issued on June 28, 2013, concluded that, while Empire State … with contract requirements and associated benefits to New York companies and the New York State economy, as well as …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway … expended about $1.1 billion (excluding costs for the New NY Bridge Project), including approximately $711 million to … and are at or nearing the end of their projected useful life span. Yet the Authority estimates that only about 10 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesOversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followMonitoring of Select Programs (Follow-Up)
… 2020-S-47 ). About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or older be as independent as possible for as long as possible through advocacy and the development … availability of, appropriate non-medical support services for older individuals to maximize their ability to age in …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSelected Aspects of Toll Collections
To determine whether the New York State Thruway Authority ensures that efforts are made to identify bill and collect tolls that are due
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsSelected Aspects of Travel Expenses
… directive) which states that “MTA Headquarters and each of its Constituent Agencies shall issue Agency-specific … this policy instruction for the recording and claiming of reimbursement for eligible employees travel and business … functions for its various constituent agencies. Employees of MTAHQ and the constituent agencies (other than Transit) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesQuality of Internal Control Certification
… Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by … York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what information is required in order to comply. As part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… ACCOUNTING The basis of accounting determines the timing for reporting measurements made on a cash or accrual basis in … is used as a practical measure of economic resources for this purpose. A proprietary fund’s operating statement … that have increased or decreased the resources available for spending in the near future. A fund’s basis of accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTown of Charlton – Procurement (2022M-5)
… $67,808, without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Efficiency 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-followTown of Gorham – Procurement (2024M-7)
… report – pdf] Audit Objective Determine whether Town of Gorham (Town) officials made procurements in accordance … officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Oversight of Child Protective Services
… of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … and provide rehabilitative services. OCFS’ mission is to serve New York’s public by promoting the safety, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesCollection of Electronic Waste Fees
… the responsibilities for collecting and recording cash receipts of the fees and surcharges. Also, supervisory … of fees by: separating the handling and recording of cash receipts to the degree feasible; and documenting the results of supervisory reviews of the cash collection process. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees