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Selected Aspects of Discretionary Spending

… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …

Selected Aspects of Discretionary Spending

… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … support overall objectives. The audit identified a total of $4.3 million of Authority spending that was discretionary in nature. Each …

Selected Aspects of Discretionary Spending

… Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, adequately supported, … Transportation Authoritys discretionary spending complied with its guidelines and was reasonable adequatel …

Selected Aspects of Discretionary Spending

… was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of …

Town of Gorham – Procurement (2024M-7)

… statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more … services to be provided and their cost.  All 116 credit card purchases totaling $29,562 and determined 12 purchases … for proposals process may be appropriate.  Ensure credit card purchases are supported and made in accordance with Town …

Oversight of Sidewalk Sheds (Follow-Up)

… Key Recommendation Officials are given 30 days after the issuance of this report to provide information on …

Oversight of Child Protective Services

… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … instances, reports of abuse or maltreatment involve the death of a child. OCFS is required by law to conduct a review … problems that should be addressed statewide rather than on a case-by-case basis. Officials had not yet developed a …

Monitoring of Select Programs (Follow-Up)

… (Report 2020-S-47 ). About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged … administered at the county level through a network of 59 Area Agencies on Aging (AAAs), which provide services either … of older adults. Key Finding NYSOFA has made limited progress in addressing the issues we identified in the …

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

… All contracts or amendments between the State of New York and … agency. Guide to Financial Operations REV. 03/27/2015 … All contracts or amendments between the State of New York and …

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

… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that needed approvals … be obtained timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN …

Review of Advance Contract Payments

… objective of our examination was to determine whether the New York State Education Department (SED) monitors their … performance to ensure they expended the advanced funds in accordance with the terms and conditions of the …

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

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

… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II …

Oversight of Construction Management Contracts

… and Historic Preservation (Parks) is responsible for operating and maintaining the State park, recreation, and … This system includes 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as … with private firms that total approximately $27.9 million for 58 projects. Key Findings Parks has generally established …

Processing of Paper Tax Returns

… Purpose To determine whether the deliverables of the contract with New York State Industries for the … were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the … million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted …

Examination of Superstorm Sandy Expenses

… received, (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was not recovered. This includes …

Review of Travel Card Expenses

… State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State business. We identified questionable travel card expenses the …

Accuracy of Reported Cost Savings

… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … 1, 2008 through December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to …

Selected Aspects of Discretionary Spending

… Construction Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported … payments totaling $181,855 (73 percent) fully complied with Fund guidelines. They appear reasonable, adequately … as required by Fund policy; and $15,500 for training with no written justification of the business need, including …

Selected Aspects of Discretionary Spending

… Background The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York …