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Inspecting Highway Bridges and Repairing Defects

… 1, 2008 through June 21, 2013. Background The Authority is responsible for inspecting its highway bridges and … defects found. If a serious ("Red Flag") structural defect is identified during an inspection, the Authority must notify … defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also be …

Cost-Saving Ideas: Capital Planning for Local Governments and School Districts

… projects can come from any combination of state or federal sources, local funds or the proceeds of debt. State and federal funding sources include grants and low interest loans. Local funding … maintenance or energy costs for replacement equipment, or revenue generation from user fees. Legal Requirements The …

Vacancies at the Clinton Towers Mitchell-Lama Housing Development

… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and development agency. Its mission is to promote the construction and preservation of … Towers, a Mitchell-Lama rental development in Manhattan, is owned by Clinton Towers Housing Company, Inc., which was …

Wantagh Union Free School District – Financial Condition (2016M-363)

… The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates five schools with approximately 3,050 students, is governed by an elected … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance not needed …

Oversight of Homeless Shelters

… Purpose To determine whether the Office of Temporary and Disability Assistance (Office) adequately … leadership, guidance, and support to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of Shelter Services, …

Administration of Tenant Complaints

… New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a timely … housing in New York State. The Division’s Office of Rent Administration (Office), the subject of this audit, is responsible for administering New York State’s rent laws. These laws are designed to provide decent, …

Safety of Infrastructure (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit … To determine the extent of implementation of the two recommendations included in our …

Examination of Travel Expenses

… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings regarding travel expenses incurred by a … for calendar years 2013 and 2014. The objective of our examination was to determine if the Department continued …

Use of State Appropriations

… Purpose To determine whether the New York Wine and Grape Foundation … statutory and contractual requirements, including the need to leverage the appropriations with funds from other sources. … The Foundation has appropriately used its State money to fund allowable activities. The contract requires at least …

Oversight of Complaint Activity

… set rates for, and ensure that safe and adequate service is provided by, New York’s utilities. In addition, the … service. The Department of Public Service (Department) is the operating agency for the Commission. The primary mission of the Department is to ensure affordable, safe, secure, and reliable access to …

Division of Diversity Management

… Diversity Management supports the Comptroller’s commitment to providing a leadership model for addressing diversity issues in the public sector. The Division: provides guidance throughout the agency and facilitates policy to establish a fair, fully inclusive work environment for all …

Disposal of Electronic Devices

… Purpose To determine if surplus electronic devices approved for sale by New York … required to remove all information prior to disposal and, if sending them to OGS, to certify in writing that the … To determine if surplus electronic devices approved for sale by New York …

Oversight of Grants (Follow-Up)

… that the monitoring performed by the Freight and Passenger Rail Bureau and the Aviation Bureau could be improved with …

Disposition of Farm Assets

… Department of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) …

Management of Energy Consumption

… Purpose To determine whether Office of Children and Family Services … officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 to January 31, 2012. Background Executive Order No. 111 (EO … To determine whether Office of Children and Family Services …

Oversight of International Offices

… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign … helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct investment …

XV. End of Year – XV. End of Year

Efficiency of Warehouse Space

… of all State warehouses – leased and State owned – does not exist. OGS has not yet reduced any State-owned … Initiative, because OGS was directed to first evaluate and reduce leased warehouse space. Key Recommendations Identify …

Oversight of Homeless Shelters

… Objective To determine if the Office of Temporary and Disability Assistance (Office) … To determine if the Office of Temporary and Disability Assistance Office …

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

… on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … accounting principles (GAAP) require that revenues and expenditures be recorded on the modified accrual basis … financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …