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Oversight of Public Water Systems
… Our audit covered the period January 1, 2014 to March 26, 2018. Background The U.S. Environmental Protection Agency … in operation in the State. From January 1, 2014 through September 19, 2017, there were 768 MCL violations involving … for required follow-up, such as notifying the public. As a result, the Department has less assurance that PWSs are …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsSafety of Seized Dogs (Follow-Up)
… at least one dog control officer (Officer) or contract with another municipality for dog control services. The Law … or more, including 100 that followed a prior inspection with an unsatisfactory rating. Key Finding We found that the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followExamination of Official Station Designation
… official station will normally be the employee’s main place of business (i.e., the place where the employee … of the State. Instead of designating the employee’s main place of business, where the employee spent 61 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for … State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in … over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law §163 requires …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsEnforcement of Mitchell-Lama Surcharge Provisions
… the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income … is the nation’s largest municipal housing preservation and development agency. Its mission is to make strategic … in the 97 developments is Penn South, an Article 5 development with similar attributes to Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… whether the fellowship leaves granted City University of New York (CUNY) instructional staff were awarded for authorized … Other Related Audit/Report of Interest City University of New York: Administration of Fellowship Leaves (2011-S-20) … …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followCollection of Electronic Waste Fees
… Division of Materials Management (Division) is responsible for administering the Act, which was signed into law on May … covered electronic equipment to set up and fund programs for the collection and recycling of e-waste in the State. The … fees and surcharges due to the Environmental Protection Fun …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOversight of Food Service Establishments
… of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks … Americans – get sick from a foodborne illness. Compliance with health codes and guidelines can help protect public … and inspecting Establishments to ensure compliance with the Code and investigating complaints and reports of …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsVillage of Nassau – Budgeting (2018M-3)
… 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer County and has a population of approximately … a plan for the use of excess unrestricted fund balance in the general fund in a manner that benefits Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Selected Aspects of Travel Expenses
… covers the period January 1, 2011 through December 20, 2013. Background The Metropolitan Transportation Authority … covering travel and business expenses. In December 2013, MTA Bus issued its Travel and Business Expense … lodging rate for 12 of 15 rooms booked by a total of $3,962. Key Recommendations Revise the All Agency Travel …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationManagement of Energy Consumption (Follow-Up)
… of Interest Office of Mental Health: Compliance with Executive Order 111 Purchase of Renewable Energy … Energy Research and Development Authority: Compliance With Executive Order 111 Requirements to Purchase Power From …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followAdministration of Mitchell-Lama Waiting Lists
… limitations on profit and supervision by the Division of Housing and Community Renewal (DHCR), an agency within … family size, and apartment size before taking occupancy of a unit. In addition, while internal transfer applicants … apartments, developments are required to offer one out of every four available units to applicants on external …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of International … State Development (ESD) made significant improvements in managing payments to foreign offices, it did not have an … only reimbursed for actual and necessary expenses incurred in the operation of foreign offices. Key Findings ESD has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken … The Authority has implemented several cost reduction strategies, ranging from deferring capital repairs and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReporting of Billboard Income (Follow-Up)
… of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( … Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify and … income estimated to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followManagement of Cash and Investments
… City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are appointed by the Governor … investments are optimally managed and available sources of revenues are considered when preparing budgets to meet … the yield expectations. Other Related Audits/Reports of Interest None … To determine whether the Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsLocalities’ Procurements of Paper Ballots
… that paper ballots were properly procured and the costs for unused ballots were minimized. The audit covered the … each of the 57 counties outside of New York City has a County Board of Elections (County Board) responsible for … The New York State Board of Elections (State Board) is a bipartisan agency responsible for administering and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsTown of Charlton – Procurement (2022M-5)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials: Made 17 purchases, totaling … of other government contracts used to procure goods and services. Key Recommendations Follow the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5