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Inspecting Highway Bridges and Repairing Defects
… Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway bridges and addressed related deficiencies in a timely manner as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsLinkNYC Program Revenues and Monitoring (Follow-Up)
… in our initial audit report, LinkNYC Program Revenues and Monitoring (Report 2019-N-5 ). About the Program The New York City Office of Technology and Innovation (OTI), formerly the Department of Information Technology and Telecommunications (DoITT), is the technology core of New …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followNon-Revenue Service Vehicles and On-Rail Equipment
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… an interest reclassification journal entry has errors and is unable to post in SFS. State agencies are expected to monitor these errors and take appropriate action to post the entry immediately. … OSC Bureau of State Accounting Operations (BSAO) Budgets and Spending Accounting Section actively works with State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… is the date goods were received or services were completed and the State incurred a liability (accounts payable) or the … Obligation Date is the primary date used for the accrual and modified accrual bases of accounting and reporting (the bases upon which the OSC prepares the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesOversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services. For transportation expenses, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesCollection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… Project Type Project Types and Categories are intended to support the project and are not intended to define a funding source such as … for additional information on Standard Activities) and Supplemental Data. Project Type is a way to identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlCustodial Service Contract Procurement and Oversight
… service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, … quality of those services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About … students at its more than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightXI.13 Procurement Overview and Policies – XI. Procurement and Contract Management
… The purpose of this section is to provide general policies and procedures and related legislative requirements applicable to the New … Please see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policiesXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide … Financial System (SFS). Basis Date SECTION OVERVIEW AND POLICIES This section provides guidance to agencies on how the Basis Date impacts the Schedule Due and Discount Due fields using information from the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… agencies must retain documentation supporting Travel and Expense transactions for a minimum of six years from the payment date, according to the General Retention and Disposition Schedule for New York State Government … store electronic copies of documents in support of Travel and Expense transactions. If a traveler’s documentation is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe … incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. … the Division of Budget will enter the new fringe benefit and indirect cost standard rates into the State Financial … the agency level, will be routed to DOB for further review and final approval. An automated process was implemented as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsPersonal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) … the period January 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxLicensing and Monitoring of Proprietary Schools
… have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of … such as business, computer/information technology, and English as a second language. The New York State …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsPersonal Income Tax and Property Tax
… to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively … to as credits) approved by the Department were appropriate and complied with New York State tax laws and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCourt Facilities Aid and Assistance Program
… Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible … 2018. About the Program OCA is responsible for directing and overseeing the administrative operations of all courts in … Districts, including nine District Offices (Nassau and Suffolk counties have separate District Offices within …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programTechnology Transfer Program and Royalty Payments
… New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at … Foundation’s mission is to provide talent, services, and technology that empower SUNY to research, innovate, and transfer discoveries that transform the world’s knowledge …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-payments