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Review of Travel Card Expenses
… were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only … and reasonable business expenses for employees traveling on official State business. We identified questionable travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesExamination of Unemployment Insurance Benefits
… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … outstanding benefit overpayments. The results contained in our report cover select high risk payment requests and … and payments, and prior years’ findings confirmed by DOL during in 2013. Key Findings We identified 7,370 erroneous …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsSelected Aspects of Discretionary Spending
… District Transportation Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation services in the Capital District and surrounding areas. The … of $543,400 of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Review of Growe Technologies Inc.
… the decision to use the non-competitive contract was based on unsupported claims from Downstate officials. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incExamination of Unemployment Insurance Benefits
… we matched the DOL UI Benefit Overpayment File to the New York State Payroll File to identify newly hired New York State employees who owed DOL money for outstanding … totaling $403,456. This includes $224,220 from newly hired New York State employees who owe DOL for UI overpayments made …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOversight of Sidewalk Sheds (Follow-Up)
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followMonitoring of Select Programs (Follow-Up)
… (EISEP) and Community Services for the Elderly Program (CSE). Both EISEP and CSE aim to provide support and/or services to older adults … included about $77 million and $38 million to EISEP and CSE, respectively. Of the total 2023-24 budget appropriation, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followMaximum Number of Reportable Days – Enhanced Reporting
… a maximum of 30 days. Employees paid on a semimonthly or monthly basis should be credited with a maximum of 22 days …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/maximum-number-reportable-daysXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Charlton – Procurement (2022M-5)
… could have saved Town taxpayers $2,244, if purchased off State contract. Did not always retain copies of other …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Efficiency of Warehouse Space (Follow-Up)
… receipt, and storage of millions of pieces of personal protective equipment (PPE) as well as entering into …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature of the contractor with whom the State is … be acknowledged. Any contracts or amendments thereto which do not contain the proper form of acknowledgment will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… 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 to review and comply with these provisions in order to avoid interest penalties. AGENCY ACTION Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsOversight of Telemental Health Services
… the period from January 1, 2016 through February 11, 2021. About the Program Telemental health (TMH) is a …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School … contractors are performing as required, including meeting terms of the contracts and goals of the Program, is reduced. … reimbursement and monitoring of contract terms and conditions. Take appropriate action to investigate and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programUse of Vendor-Supported Technology (Follow-Up)
… date, nor did they maintain a single clear inventory of IT assets to aid in tracking their systems. NFTA officials …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned … and placed on waiting lists when conducting lotteries for the various developments. Waiting lists contained … procedures instructing managing agents on how to account for application fees, handle refunds (from lotteries prior to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesOversight of Industrial Hemp (Follow-Up)
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … and Markets (Department), through its Division of Plant Industry, administers the Program. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followOversight of Construction Management Contracts
… To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management … and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsTown of Cicero - Procurement (2020M-8)
… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8