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

… All contracts or amendments between the State of New York and any contractor (whether individual, partnership, or … All contracts or amendments between the State of New York and any contractor whether individual partnership or …

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

… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …

Management of Invasive Species (Follow-Up)

… report, covering the period from April 1, 2017 through November 22, 2019, was issued on July 23, 2020. The audit sought to determine whether the …

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

… the evaluation phase, the SFS provides budgetary reporting which shows spending against appropriations and segregations. … subsidiary books of account are handled within the SFS. It produces financial statements prepared in accordance with generally-accepted accounting principles (GAAP) which are used by the financial markets and the general …

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

Review of Advance Contract Payments

… expended the funds as required by the contract nor did SED know whether the contractors owed a refund of unspent funds …

Oversight of the Farm-to-School Program

… We generally attribute these findings to a breakdown in monitoring functions as well as a lack of policies and … February 2020. We found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … to track the recipient’s progress and are a critical tool in determining whether contractors are performing as they …

Use of Vendor-Supported Technology (Follow-Up)

… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International …

Comptroller's Oversight of State Contracts

… Ensures State Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s … and limited Public Authority contacts, adding transparency to the process and resulting in hundreds of millions of … than ever. The Comptroller's contract oversight extends to most State agency contracts, generally those where the …

Oversight of Pupil Transportation Services

… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … an incident at one of the School Districts that resulted in a monitor being charged with three counts of endangering … PTSI, and School Districts and busing contractors resulted in an unclear understanding of the Department’s requirements. …

Efficiency of Warehouse Space (Follow-Up)

… was to determine if the Office of General Services (OGS) had reviewed the warehouse space used by State agencies … for cost-savings opportunities. The audit found that OGS had reduced leased warehouse space by 434,266 square feet and realized a cost savings of $1,699,020; however, OGS had not yet reduced any State-owned warehouse space. We …

Maximum Number of Reportable Days – Enhanced Reporting

… a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum … two-week period. When there are two biweekly payrolls paid in the month, report a maximum of 20 days worked. When there …

Oversight of Telemental Health Services

… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance … audio and video equipment to provide and support mental health services and psychiatric care at a distance. In … To determine if the Office of Mental Health is adequately monitoring the delivery and …

Oversight of Construction Management Contracts

… Objective To determine if the Office of Parks, Recreation and Historic … is adequately monitoring construction management contracts to ensure they meet contract terms and requirements. The … To determine if the Office of Parks Recreation and Historic …

XVI.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 … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …

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

… for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB … when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …

Town of Charlton – Procurement (2022M-5)

… report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when … purchased off State contract. Did not always retain copies of other government contracts used to procure goods and … Determine whether Town of Charlton Town officials used competitive methods when …

Oversight of Industrial Hemp (Follow-Up)

… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching …

Oversight of Chronic Absenteeism (Follow-Up)

… by the State Education Department (Department) as a student missing at least 10 percent of enrolled school days. Student absences, attributed to factors such as poor school … By contrast, chronic absenteeism emphasizes individual student attendance by tracking missed instructional time, …

Oversight of Nurse Licensing (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report,  Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … To determine the extent of implementation of the three recommendations included in …