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Collection of Electronic Waste Fees

… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … surcharges apply. Manufacturers may choose to participate in a collective e-waste acceptance program with other …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

Oversight of Food Service Establishments

… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …

https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishments

Village of Nassau – Budgeting (2018M-3)

… 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General …

https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3

Selected Aspects of Travel Expenses

… The contract stipulates that the travel agent will book lodging at the lowest applicable and available rates. MTA … in certain situations (e.g., when more economical group lodging rates are otherwise available). MTA has a Business … (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by MTA’s travel agent, we …

https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expenses

Quality of Internal Control Certification

… Internal Control Act (Act) requiring State agencies and public authorities to each institute a comprehensive system … DOB requires the head of each covered State agency and public authority to certify compliance with the Internal …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification

Management of Energy Consumption (Follow-Up)

… Purpose To determine the extent of implementation of the two … OCFS has developed and implemented a centralized plan to reduce energy consumption. OCFS now retains energy usage …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-follow

Administration of Mitchell-Lama Waiting Lists

… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …

https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-lists

Oversight of Homeless Shelters (Follow-Up)

… they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, it has … we visited 20 shelters throughout the State: 11 in New York City; and the remaining 9 located throughout the rest of … of Temporary and Disability Assistance: Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary …

https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-follow

Oversight of International Offices (Follow-Up)

… Purpose To determine the extent of implementation of the two … (ESD) made significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring … that any feedback was provided to foreign contractors as a result of these activities. In summary, of the two prior …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-follow

Effectiveness of Cost Containment Initiatives

… Purpose To determine what cost containment initiatives the New York State Thruway … 1, 2012 through January 13, 2016. Background The Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled highway system that includes eight major …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiatives

Reporting of Billboard Income (Follow-Up)

… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-follow

Management of Cash and Investments

… The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments

Localities’ Procurements of Paper Ballots

… period January 1, 2010 to December 31, 2012. Background In New York State, each of the 57 counties outside of New … geographic areas. Elections within the five counties in New York City are jointly administered by the New York … administering and enforcing all laws relating to elections in the State and providing oversight to the Local Election …

https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballots

Town of Charlton – Procurement (2022M-5)

… Adequately document actions taken when soliciting quotes and retain documentation, including when using other …

https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5

Maximum Number of Reportable Days – Enhanced Reporting

… 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 working days. When there are five weeks in a monthly report, 25 days … there are three biweekly payrolls, report a maximum of 30 days. Employees paid on a semimonthly or monthly basis …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-days

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… of the State reporting entity (i.e. enterprise funds and public benefit corporations) that may be impacted by the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

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

… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus

Efficiency of Warehouse Space (Follow-Up)

… Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) Commission was formed to … State government operations by eliminating redundancies and implementing cost-savings measures. As part of these … was issued to all State agencies inquiring about warehouse and storage space and the associated costs because there was …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-follow