Search
XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the correct account codes. Definitions An “ Award ” is a final decision directing payment by the State … under the Human Rights Law (Executive Law Art. 15). An “Award” made by an administrative agency is referred to as an “ Administrative Award .” An “Award” made by an arbitrator is referred to as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… provides guidance to State agencies in determining whether a contract-related transaction must be approved by OSC. It … agencies must enter a clear and concise description in the NYS Contract Description field for each transaction, … or Department ID is needed. A determination on the agency request will be provided through the SFS Helpdesk. CONTRACT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a fiscal year ending on June 30th. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… requirements to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the … Payable Voucher meets the auditors’ needs. OSC’s request for payment documentation is in support of its constitutional … or opening conference in conjunction with these requests. For information related to records retention for Expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… including: the presentation of all capital assets on the face of the State’s government-wide financial statements; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationSmall Businesses and the Economic Recovery: Work in Progress
… facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small businesses … share of small businesses in New York have reported supply chain difficulties. In October 2021, the Pulse Survey …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… yourself with the different roles and responsibilities in the audit process. Understanding the different roles Each … Auditor – Performs risk assessments and helps the board in developing internal controls to reduce financial risk. … spouse (or spouse equivalent) dependent (related or not) In addition, you must use good judgment by not appointing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsUtilization of the Arch Street Yard and Shop Facility
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) – Long Island … was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of … To determine whether the Metropolitan Transportation Authority Long Island Rail …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityManagement of Unexpected Delays and Events During Winter 2017-18
… Background The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 … Law. One of six MTA constituent agencies, the LIRR is the largest commuter railroad in the country and the … service which exceeds Customer expectations and is worthy of the Public’s trust and support. …Together, we …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… compliance with applicable health and safety regulations is sufficient. Our audit scope included the period January 1, … are complying with health and safety requirements. There is a wide disparity in the way UPK providers are monitored … others are reviewed mainly for program curriculum. There is a lack of consistency in how school districts inspect …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsControls Over CUNY Fully Integrated Resources and Services Tool
… Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an integrated and flexible …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … July 29, 2011, determined that while Transit has a number of policies and procedures for managing and controlling … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Background The New York City Department of Education (DoE) is the largest school district in the country and serves … safety of those students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. … their children in another school within the district that is not designated PD. Key Findings Our review of 10 sampled …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresCollege of Nanoscale Science and Engineering – Network Security Controls
… 18, 2012 through December 19, 2012. Background The College is a global education, research, development and technology … scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one … data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from … To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… to help alleviate the effects of poverty and to provide opportunities for New York City youth and families. To … contracts with providers who, in turn, secure employment opportunities at local employers. The program’s goal is to … provide participants with the skills, training, and work opportunities necessary to succeed in employment. COMPASS …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the State’s centralized technology agency, ITS provides statewide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow