Search
Oversight of Juvenile Justice Facilities
… including those required to be done within the first week after admission – was completed. For example, we found …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would have material and significant … resident or nonresident Who does not qualify A member of the district’s board A clerk or treasurer of the board The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorVendor File Advisory No. 7
… Subject : Changes to Supplier registration and forms and Supplier Self-Serve … and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be … The following forms will be updated to reflect the need to collect the information to register a vendor as described in …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesAudit of the Tuition Assistance Program at Pratt Institute
… whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and … awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution … whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations Rules and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteOversight of Homeless Shelters (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters … to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of … and ensuring they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, it has …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated properly, … education providers, such as the Center, are reimbursed for their services using tuition rates established by SED … the financial information reported on their annual CFRs. For the three fiscal years ended June 30, 2009, the Center …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualSelected M/WBE Purchases by Various Facilities
… by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesThe Child School – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … education services for up to 239 children. Pursuant to the State Education Law, special education providers, such as the … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualProperty Tax Freeze Credit
… and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse … qualified New York State homeowners for increases in local property taxes on their primary residences. To …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditXII.8.H Voucher Mass Approval – XII. Expenditures
… makes a determination that mass approval functionality is justified for certain vouchers such as those noted above, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalUse of Vendor-Supported Technology (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported … responsible for the oversight of public transportation in Erie and Niagara counties, including the NFTA Metro Bus … they maintain a single clear inventory of IT assets to aid in tracking their systems. NFTA officials indicated they were …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… whether Medgar Evers College complied with the Education Law and the Commissioner of Education's Rules and Regulations … (TAP) awards. Background Medgar Evers College, located in Brooklyn, is a senior college within the City University …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program … typically offered each year, local officials across the State can rely on the Office of the State Comptroller’s expert technical assistance to help them …
https://www.osc.ny.gov/local-government/academy/about-academyVendor File Advisory No. 10
… Subject: Electronic Invoicing Reference: Guide to Financial Operations, Chapter XII, Section 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and procedures regarding vendor enrollment in electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingEDSS - Glossary of Terms
… Table of Contents Contract Reporter Exemption Requests (CRER) … Exemption Request Agency Reference Number Any number, letter or combination of, apart from the contract number, … including renewals) The total amount of the procurement award. Examples: If a state agency has a $3 million dollar …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsExamination of Sunset LG Realty, LLC
… reimbursement for, in 2016 under contract L120019 with SUNY Downstate Medical Center (Downstate). Our objective … whether the bonuses were appropriate and in compliance with the contract. Background This lease contract required … Key Recommendations Ensure employees understand and comply with New York State Public Officers Law (POL) § 73(5)(a) and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcCollege of Staten Island - Examination of Fast Track MK LLC
… Key Findings The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes … to potential offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcVillage of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50