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Safety of Seized Dogs (Follow-Up)
… Objective To determine the extent of implementation of the three … the Department of Agriculture and Markets (Department) to set standards for the humane care of seized dogs and … be seized if it: is unlicensed; poses an immediate threat to the public safety; does not have an official …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followFreedom of Information Law (FOIL)
… 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make … available for public inspection and copying, except to the extent that records or portions thereof fall within … The Freedom of Information Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilOversight of Homeless Shelters (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters … to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of … and ensuring they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, it has …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… either unable or unwilling to provide auditors with any documentary evidence to indicate that these other purported …
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 … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesOversight of Sidewalk Sheds (Follow-Up)
… from the NYC Department of Housing Preservation and Development when an owner or contractor does not comply with …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followMonitoring of Select Programs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs … for older individuals to maximize their ability to age in their community and avoid higher levels of care and/or … programs for older adults, including the Expanded In-Home Services for the Elderly Program (EISEP) and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followSelected Aspects of Toll Collections
… 60 days after being sent a revocation warning notice at 30 days may have also been referred to a collection agency. … million in unpaid tolls and fees in collection status. Out-of-state drivers account for a significant amount of … a new contract. However, the Authority stated that, during this period, it continued to receive remittances from …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsSelected Aspects of Travel Expenses
… Administration (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by MTA’s … the government lodging rates established by the GSA or DOS by at least $127,963. Transit paid more than the GSA … make their own lodging arrangements) to request GSA or DOS lodging rates, and when unsuccessful in obtaining such …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesQuality of Internal Control Certification
… the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York State … appropriate documentation supporting statements made in two areas – the content of, and participation in, training courses related to internal controls and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Basic financial statements for the State of New York are prepared in conformity with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … which is concerned with the timing of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTown of Charlton – Procurement (2022M-5)
… used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials: Made 17 purchases, totaling … seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Efficiency of Warehouse Space (Follow-Up)
… as of April 2022, of the six recommendations included in our initial audit report, Efficiency of Warehouse Space … State warehouses – leased and State owned – did not exist. In response to the onset of the COVID-19 pandemic in March 2020, OGS shifted its priorities, requiring it to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followTown of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Oversight of Child Protective Services
… children and families. The audit covered the period from January 2018 to November 2021, with subsequent … or maltreatment involve the death of a child. OCFS is required by law to conduct a review and issue a summary … includes any findings. If needed, a program improvement plan is put in place and monitored by OCFS. Key Findings OCFS …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesCollection 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-feesManagement of Energy Consumption (Follow-Up)
… Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followEnforcement of Mitchell-Lama Surcharge Provisions
… housing stock. The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama … with more than 45,000 total units. (Note: Included in the 97 developments is Penn South, an Article 5 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Administration of Fellowship … staff were awarded for authorized purposes and in compliance with all applicable requirements. We found that … of their fellowship. Key Finding CUNY has made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-follow