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Selected Aspects of Discretionary Spending

… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … spending are appropriate and the dollar thresholds for each. In addition, the policies should state what type of … documentation and formal approvals are necessary for such costs. We reviewed 165 payments totaling $280,887. …

Town 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 …

Oversight of Sidewalk Sheds (Follow-Up)

… (owners), responsible parties, and contractors must erect a shed or have a shed erected when installing certain equipment immediately above sidewalks … Preservation and Development when an owner or contractor does not comply with applicable codes, laws, and rules. As of …

Oversight of Child Protective Services

… for overseeing the locally administered child welfare system, including 58 local departments of social services … the respective LDSS through CONNECTIONS – the computerized system of record used for recording child welfare information …

Monitoring of Select Programs (Follow-Up)

… of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47 ). About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …

Selected Aspects of Toll Collections

… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… (whether individual, partnership, or corporate) must have proper acknowledgment of the contractor's signature … be acknowledged. Any contracts or amendments thereto which do not contain the proper form of acknowledgment will be … whether individual partnership or corporate must have proper acknowledgment of the contractors signature …

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office … to advise contractors of this risk. CONTRACTS WITH NOT-FOR-PROFIT (NFP) PROVIDERS Late submissions of grant … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their limited …

Management of Invasive Species (Follow-Up)

… audit report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been …

Review of Advance Contract Payments

… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

III.3 Scope of the SFS – III. Statewide Financial System (SFS)

… The scope of the Statewide Financial System (SFS) includes … the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish … plans; and Evaluate financial performance against plans. In the establish control phase, the SFS records the …

Oversight of Construction Management Contracts

… the contract with DASNY that could have been avoided if it had used a term contract rather than the DASNY contract. …

Processing of Paper Tax Returns

… processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State Finance …

Examination of Superstorm Sandy Expenses

As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to determine if the Division of Homeland and Security Services D

Review of Travel Card Expenses

… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …

Accuracy of Reported Cost Savings

… of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … program. There are no industry standards or guidelines for calculating cost savings values, so OMIG calculates cost … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost …

Selected Aspects of Discretionary Spending

… to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan … corporation whose sole mission was to act as an agent for SUNY to design, construct, acquire and improve State … To accomplish its mission, the Fund incurs direct costs for specific program purposes and it incurs indirect or …

Selected Aspects of Discretionary Spending

… pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising … and formal approvals that are necessary to be accountable for such costs. Key Findings We reviewed 156 payments … Included in the expenditures we questioned were payments for personal travel, out-of-state and conferences in another …

Examination of Unemployment Insurance Benefits

… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …