Search

Reporting of Billboard Income

… whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with … Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 …

Administration of Tenant Complaints

… for how long it should take to assign, address, and/or resolve tenant complaints. We observed that it took an … years. Officials have not performed any recent staffing or productivity analyses to determine whether current …

Investment of Retirement Funds

… Legislative Session 2021-2022: Investment of Retirement Funds  – S.9051 (Jackson)   – Permits investment of retirement funds in mortgages guaranteed by New York state homes and … Memo Bill Text Status … Permits investment of retirement funds in mortgages guaranteed by New York state homes and …

XI-A.1.A Separation of Duties – XI-A. Purchasing

… received, and record the number in the agency’s financial management system. A third employee would receive the vendor … assigning users to various roles within their financial management systems. Agencies using the Statewide Financial … staff to effectively separate key tasks. When this occurs, management should perform a risk assessment to determine the …

XV. End of Year – XV. End of Year

Oversight of Sidewalk Sheds

… the site to the NYC Department of Housing Preservation and Development (HPD). Ultimately, the responsible parties did …

Management of Capital Projects

… Findings LIRR’s capital management process is guided by a series of Department of Program Management (DPM) Procedures …

Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process

… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …

Management of Invasive Species

… the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … program; warning signage at public boat launches) and is responsible for implementing and maintaining …

Oversight of Homeless Shelters

… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately … 2019. About the Program According to the U.S. Department of Housing and Urban Development’s 2018 Annual Homeless … , New York State has the second largest population of homeless in the United States, with 91,897 homeless …

Oversight of Drug Disposal

… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs using environmentally sound methods. Our … unwanted, and expired pharmaceuticals present a range of potentially harmful environmental and societal …

Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials

… 150 days of the start of the term. We have created a fillable template to help you track your activities and hours …

Efficiency of Warehouse Space

… through March 29, 2019. About the Program The Spending and Government Efficiency Commission was formed to streamline … State government operations by eliminating redundancies and implementing cost-savings measures. As part of these … was issued to all State agencies inquiring about warehouse and storage space and the associated costs, because there was …

Management of Energy Consumption

… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been … not effectively managing their energy consumption and, as of March 31, 2010, have not achieved the reduction goals set … can be measured accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With …

Administration of Fellowship Leaves

… Purpose To determine whether the instructional staff employed by the City University of … are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The … on such leave. CUNY policies governing fellowship leaves do not provide for recoupment of benefits or other follow-up …

Disposal of Electronic Devices

… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … had developed formal processes to minimize the risk of unauthorized disclosure of such information when disposing …

XII.4.B Certification of Vouchers – XII. Expenditures

… Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for … agency should file its Voucher Authorizers with OSC. To do this, the agency should complete the Voucher Authorizer … unique identification and password is provided by either (i) the SFS for those agencies submitting information …

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …

Monitoring of Select Programs

… Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet Need. Of the $30 million in Unmet … nor did it redistribute the unused funds to AAAs most in need. NYSOFA did not always adhere to its policies … reassess Unmet Need allocations based on the AAAs’ most current information available. Take steps to strengthen …

Management of Internal Controls

… unanimous vote of the other Board members. For the fiscal year ended June 30, 2011, the FRMC reported about $350 …