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Selected Aspects of Toll Collections

… for collecting outstanding tolls and fees or suspending vehicle registrations. The Authority advised us that there is …

Oversight of Child Protective Services

… New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 …

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… All contracts or amendments between the State of New York and any contractor (whether individual, partnership, … applies to the signature of the contractor with whom the State is doing business. It is not necessary that the … All contracts or amendments between the State of New York and any contractor whether individual …

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL … contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly encouraged …

Management of Invasive Species (Follow-Up)

… invasive species (TIS). AIS are commonly spread via fishing and boating activities. The Department is authorized …

III.3 Scope of the SFS – III. Statewide Financial System (SFS)

… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …

V. Chart of Accounts (COA) Governance – V. Chart of Accounts (COA) Governance

Review of Advance Contract Payments

… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …

Oversight of the Farm-to-School Program

… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October … To determine if the Department of Agriculture and Markets is adequately …

Use of Vendor-Supported Technology (Follow-Up)

… Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an … of Information Technology Services. The Policy defines the minimum information security requirements that all state …

Comptroller's Oversight of State Contracts

… to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … must first receive approval from the Comptroller's Office. Benefits of the Comptroller’s Review   Promotes fair …

Oversight of Pupil Transportation Services

… the State Education Department (Department) is monitoring school districts’ compliance with safety training requirements for school bus personnel and instructors to help ensure safe … whether the State Education Department is monitoring school districts compliance with safety training requirements …

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit report, … Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The Spending and Government Efficiency (SAGE) … To determine the extent of implementation as of April 2022 of the six …

Maximum Number of Reportable Days – Enhanced Reporting

… The maximum number of working days for employees vary based on the type …

Oversight of Telemental Health Services

… the State’s TMH regulations to allow additional OMH-licensed care providers beyond physician and psychiatric nurse practitioners (e.g., psychologists, mental health counselors) to provide TMH … place of residence, at a temporary location, or at a site licensed by OMH. On March 30, 2020, OMH expanded the …

Oversight of Construction Management Contracts

… are meeting contract terms and requirements. We identified only limited instances where Parks could not provide …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as … the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental …

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement … measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the … of transactions and events, a measurement focus identifies what transactions and events should be recorded. The …

Town of Charlton – Procurement (2022M-5)

… without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, …

Oversight of Industrial Hemp (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Industrial Hemp … hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no …