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Audit Recommends Improvements to NFTA Capital Planning
… transportation in Erie and Niagara counties. It oversees a bus, light rail, and paratransit system as well as two … seven transit centers, 14 light rail stations, three bus garages, a heavy maintenance facility for buses, a rail … buses and light rail cars; light rail stations and bus shelters; radio and train control systems; rail station …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningXII.6.O Paying Retainage – XII. Expenditures
… A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract encumbrance) should reflect the total contract liability amount, including the amount that will be … well as releasing those withheld throughout the contract period. Account Code Description 58951 Used when temporarily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageWage Subsidy and Transitional Employment Programs
… the overall goal of permanent, unsubsidized employment is achieved. This audit’s scope period covers April 1, 2011 … provided $3.8 million for WSP/TE programs. The Office is responsible for administering WSP/TE programs and has … in private sector employment. The TE position is temporary and serves only as a vehicle to finding …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOversight of Select High-Technology Projects
… 1, 2013 through April 30, 2019. About the Program ESD is the chief agency responsible for the coordination of New … Buffalo Billion portfolio to ensure that taxpayer money is effectively spent and is producing the intended results. For example, we found the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million … disrupting progress made leading up to the pandemic. The State Education Department’s (Department) Adult Career and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSafety of Seized Dogs (Follow-Up)
… the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a … control services. The Law sets specific time periods that shelters must hold seized dogs, known as the redemption … veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being treated …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followState Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … officials restricted access to the student information application, they did not adequately secure access to the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations … and other public or private schools. The district had no registration or residency information on file for 44 of these … did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The district …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1896
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All … (except agency Code 28990) and CUNY. Background In order to correctly calculate the charges for the split payroll for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the Federal Payment … the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… necessities for local governments and school districts like road salt, fuel, vehicles, heavy equipment, food, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool multidisciplinary evaluations and provides 1:1 Aide services to children enrolled in the cost-based … claimed by the Executive Director and Principal. $504 in unsupported compensation, including $433 in salary and …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures
… 150 cases (46 percent), investigators did not make first contact with the employer within 60 days of creating a wage … in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which first contact didn’t occur until after more than 360 days had …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly administering … covered awards in funding years 2017-19. About the Program HCR consists of several of New York State’s major housing and … an estimated 785 projects to assist seniors. Key Findings HCR could improve its process for selecting LPAs and ensuring …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by the Bank Street College of Education on …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment … Reports (CFR) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband … The recent announcement that New York state will get nearly $665 million in federal …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … managing and controlling town finances and reduce the risk of misappropriation, theft or clerical errors that can lead …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Department of Transportation Bulletin No. DOT-38.1
… to provide the Department of Transportation instructions for processing the 2021 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … Eligibility Criteria In recognition of the necessity for employees of the Office of Transportation Systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-38
… to provide the Department of Transportation instructions for processing the 2021 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … Eligibility Criteria In recognition of the necessity for employees of the Office of Transportation Systems …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021