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XVI.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 … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusTown of Charlton – Procurement (2022M-5)
… 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)
… entering into additional warehouse leases to receive and store this equipment. Key Findings Based on the shift in …
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
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees … of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with … of the State and sufficient demographics (e.g., name, address) are provided to initiate an investigation. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). … of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is used to calculate a …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesManagement of Energy Consumption (Follow-Up)
… None Other Related Audits/Reports of Interest Office of Mental Health: Compliance with Executive Order 111 Purchase of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followEnforcement of Mitchell-Lama Surcharge Provisions
… eligibility requirements related to income limits, family size, and apartment size. Residents must also meet HPD income … on an ongoing basis during occupancy, as detailed in Title 28, Chapter 3-03 of the Rules of the City of New York. By … subject to an income verification audit was incorrect for 28 (14.7 percent) of the 191 tenants we sampled. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial … audit report, issued October 9, 2013, examined whether the fellowship leaves granted City University of New York (CUNY) … requirements. We found that although most of the fellowship recipients we reviewed complied with CUNY policy, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. Compliance with health … all high-risk Establishments are inspected by more highly trained inspectors, as the Department recommends, hindering …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our … 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-followExamination of Superstorm Sandy Expenses
… the election was over, DHSES distributed some of this equipment to additional locations (e.g., firehouses) for … paid for or to adequately support the distribution of that equipment. We also found DHSES did not effectively account … or develop a plan to recover them until after the equipment was distributed. Then, contrary to the plan to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesReview of Travel Card Expenses
… by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in … incurred by the Office of Mental Healths OMH Director of Suicide Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesLGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsSelected Aspects of Discretionary Spending
… appropriate and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. Background The … within its designated 92-acre site." To accomplish this mission, the Authority incurs direct costs for specific … organization was related to or supported the Authority's mission, and why the donated amounts were appropriate. Our …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority … for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Selected Aspects of Discretionary Spending
… developing, maintaining, and operating a highway system known as the Thruway. The Authority strives to provide … overall objectives. Key Findings Authority policy permits employee recognition and service awards. While such policy fosters employee morale, the policy should provide guidance as to …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… required. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s … Onondaga, Oswego, Cayuga, and Oneida counties. Its mission is to provide “safe, convenient, reliable, and … for each. In addition, the policies should state what type of supporting documentation and formal approvals …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Selected Aspects of Discretionary Spending
… the Rochester-Genesee Regional Transportation Authority’s discretionary spending complied with its guidelines and was … Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public … Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0