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Public Authorities – 2021 Financial Condition Report
… public authorities in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … tolls, fees, and in some cases, taxes. Public authorities are generally self-supporting through their … Created by the government public authorities are legally separate entities that provide …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesOnline and Computer-Aided Training – Travel and Conference Expense Management
… requirements of their staff. Using online training methods can be a convenient and economical way to train staff and … Using online training methods can be a convenient and economical way to train staff and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public Authorities or various … Statuses” depending on the appropriation language and the recipient. OSC BSAO reviews the budget language to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesWSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling … Findings The Department approved for payment 1,890 labor hours totaling $107,040 where the documentation did not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incTax Check-Off Technical Amendment
… Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and General Government … VII) – A.9290 (Farrell) – Corrects language relating to the committee chair who is appropriately designated to receive the annual report setting forth how the monies in certain tax …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentLow Income Home Energy Assistance Program – Federal Funding and New York
… Eligibility and benefits are based on income, household size, the primary heating source of the household and the … household is $3,322; the limit increases with household size up to a maximum of $9,952 for a household of 13 people. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsMonitoring of Prevailing Wage Compliance on Construction Contracts
… (Authority) monitors the contractors and sub-contractors on its projects to ensure they pay employees at the … with Article 8, Section 220 of the State Labor Law on Public Work (Article 8) that requires payment of … dedicated to enforcement of the prevailing wage law on Authority projects in the New York City area. The …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSecurity Over Electronic Protected Health Information
… whether the Roswell Park Cancer Institute (Institute) is properly safeguarding its ePHI and has protection policies … place and a plan to make mandatory notifications when ePHI is lost or stolen. The audit covers the period January 1, 2013 through March 6, 2015. Background The Institute is a comprehensive cancer treatment and research complex …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are following the State’s public health procedures to ensure … To determine if the Department of Health DOH and State Education Department SED are following …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the Options for People … To determine whether payments made by the New York State Office For People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programExamination of Superstorm Sandy Expenses
… Purpose As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to … As part of a series of examinations of Agency responses to Superstorm Sandy Sandy we sought to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesCancer Service Network, Inc.
… contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services Program … contract payments the Department of Health made to Cancer Service Network Inc CSN for the Cancer S …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incPSCH, Inc.
… services. These include 64,730 in expenses that were paid twice, $20,834 in expenses that occurred in a prior year, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incProcessing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and Finance … To determine whether the deliverables of the contract with …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsControls Over Cash Advance Accounts
… (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … SED has adequate controls over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two … that both checks never cleared. Although the petty cash account is needed for subpoena fees, a New York State … level for this account. Key Recommendations Issue stop payment orders for the three missing checks. Consider …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsManagement of Internal Controls
… and the UAlbany Foundation are equal founding members in the mission of FRMC. FRMC has an unpaid Board of Directors … of assets. FRMC has reported that, since its creation in 1993, about $14 billion of public and private investment has been made in facilities and programs of the CNSE. According to FRMC, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls