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State Comptroller DiNapoli Releases Audits
… claimed for state reimbursement including $122,966 in salary costs that were improperly charged directly to the … and $176,793 in compensation related to excess staffing of teacher aides/assistants. State Education Department: School …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsContract Advisory No. 16
… reports for the most recently concluded State fiscal year (April 1st - March 31st) are due no later than May 15 th …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thCapital Asset Management
… certify the value of their capital assets in SFS AM on March 31 as part of the State’s annual statewide financial … in capital assets, totaling $112.2 billion as of March 31, 2022 with the Office's reporting obligation at $18.6 billion. Capital assets include land, land improvements …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli Calls for State Procurement Reform
… ESD must be submitted to his office for review. He made a series of recommendations to improve the payment process for …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… of unexpired lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by … land for the specific building Payment of noncurrent taxes accrued on the building at date of purchase if payable by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases Audits
… audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement … policies regarding dispute resolution procedures when a casino disagrees with oversight cost charges, leaving the …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsAccountability and Surplussing of Vehicles (Follow-Up)
… been implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and … complete and accurate records to ensure vendors only charge agencies for toll-free telephone numbers that belong …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfMonitoring of Construction Management
To determine if the Office of General Services is adequately monitoring construction management contracts to ensure they meet the terms and requirements and if the oversight and administration costs associated with carrying out this function are supported and related
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … and development of primitive recreational trails in the Adirondack Forest Preserve. $2.7 million with Sawyer …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberAlbany Community Charter School – Financial Operations (2013M-185)
… the choice of its site selection for the elementary school or middle school. School officials could have saved about …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Oversight of Passenger Safety (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. State vehicles may be assigned to specific …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Units may need to create new POs for each new fiscal year or at other times throughout the fiscal year, as necessary. Each new PO must be re-associated with … lease voucher will be the PO ID followed by the month and year (i.e., MMYY) of the voucher. Business Units must enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… also saves time and energy for procurement staff. The cost of this convenience is the heightened risk of inappropriate spending, such as wasteful or personal … must have both a credit card policy and a system of internal controls in place. Review our best practices …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudList of Agencies That Can Receive Electronic Invoices
The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesNew GASB Standards
… 101 – Compensated Absences beginning with the fiscal year 2024-25 annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider other types of … Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the … Vendor Management Unit. Important sections are as follows: Classification – Reflects the type of business relationship … does with that vendor. A vendor can only have a single classification. Vendors will be classified at the broadest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationBusiness Services Center Shared Services
… save the State approximately $63 million annually as a result of more efficient processing of back-office functions. … agencies have migrated to its services in waves; as of March 2016, the Center was processing HR and Finance … Level Agreement (SLA) targets for its HR function. As a result, it is unclear whether its service targets are being …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesJamesport Fire District - Gasoline Inventory (2019M-04)
… Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The … not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials … the District paid at least $2,660 more than necessary for gasoline purchases. Key Recommendations Monitor and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04