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Public Authorities – 2021 Financial Condition Report

… New Yorkers pay for public authorities in a variety of ways including rates, tolls, fees, and in some cases, … pursuant to contracts in 2020. The fiscal stability of the State is related in part to the fiscal stability of certain public authorities closely related to the State. …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities

Oversight of Direct Placement of Children

… controls in place to ensure that children placed in the direct care of relatives or a suitable person via Family … a safe environment. The audit covers children who were in direct placement between January 1, 2014 and December 31, … a child in foster care. One alternative to foster care is direct placement, where a child is placed in the direct …

https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children

Steuben County – County Bridge Maintenance (S9-13-1)

… DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is … by replacing and completely renovating six bridges each year. Key Recommendations Track yearly maintenance and repair …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Oversight of Construction Management Contracts

… is adequately monitoring construction management contracts to ensure they meet contract terms and … are executed and constructed properly, Parks occasionally contracts with firms that specialize in providing … to the DASNY contract, Parks enters into three-year contracts with private firms to serve as the construction …

https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contracts

Seneca Falls Central School District – Procurement (2021M-201)

… or document an exception from soliciting competition for services provided by six professional service providers  …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … appropriation made as an advance shall be made available for expenditure until a written repayment agreement is … the State Finance Law, Repayment Agreements are not needed for Capital Appropriations or bond fund reimbursable Loans or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

X.1 Overview – X. Guide to Vendor/Customer Management

… OSC’s Vendor Management Unit. The VMU creates Customer IDs for all centralized customer records and copies the customer … information into the Business Units Local Customer File for individual use and customization. Business Units manage, … Unit Customers Vendor/Customer Relations Record Retention for Vendor Records Guide to Financial Operations REV. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview

Management of Internal Controls

… four directors appointed by the Research Foundation and two independent directors elected by unanimous vote of the … relationships and related financial transactions for two Board Directors. FRMC amended Form 990 to correct this …

https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls

Oversight of Runaway and Homeless Youth

… determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and …

https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youth

Town of Friendship – Water Accountability (2013M-281)

… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town … more than 57 million gallons over the six quarters, or an average of 9.5 million gallons per quarter. The cost to …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … conferences. Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Online and Computer-Aided Training – Travel and Conference Expense Management

… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-training

Opinion 91-8

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Powers and Duties … she were to purchase bonds to be issued by the district. In this instance, the secretary-treasurer has the duty to … secretary-treasurer had no direct or indirect involvement in the negotiation of the terms of the bonds which are to be …

https://www.osc.ny.gov/legal-opinions/opinion-91-8

Compliance With the Safe Schools Against Violence in Education Act

… Purpose To determine whether school districts outside of New York … and accurately reporting statistics on crime and incidents to the State Education Department (Department). We also …

https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-act

State Agencies Bulletin No. 968

… reissued 2009 Form W-2 Wage and Tax Statements. Background Payroll Bulletin No. 535 notified agencies that pursuant to … logging into PayServ: Home>Compensate Employees>Maintain Payroll Data (US)>Inquire Click on “W-2 Reprint.” Select the … at the bottom of the page. The Form W-2 statement for the calendar year 2009 will appear. Note: Information on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/968-automated-process-reissued-2009-form-w-2-wage-and-tax-statement

Processing of Paper Tax Returns

… 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 … partnered with a private firm - SourceHOV - to provide equipment and services needed to process the paper returns. …

https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns

Controls Over Cash Advance Accounts

… authorization level for this account. Key Recommendations Issue stop payment orders for the three missing checks. …

https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accounts

Controls Over Cash Advance Accounts

… Purpose To determine whether the State Education Department (SED) has adequate controls … 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … Family Services: Controls Over Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Low-Income Housing Trust Fund Program

… and grants for the rehabilitation of existing housing or the construction of new housing. One way the Corporation … to be used in conjunction with other State, Federal, or private financing for low-income housing projects. … Generally, the Program provides up to $125,000 per unit, or a total of up to $2.4 million per project. The Corporation …

https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-program