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City of Lockport – Budget Review (B20-1-9)
… firefighters. City officials told us they will hire four new firefighters each year from 2021 through 2023, but have …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About the … and locate new energy sources. However, high amounts of radiation exposure can cause injury or death by damaging … DOH is responsible for the supervision and regulation of radiation and radioactive materials in New York State, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andTown of Charlton – Procurement (2022M-5)
… without seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of Orangetown – Overtime (2017M-48)
… Purpose of Audit The purpose of our audit was to examine overtime pay for the period … January 1, 2015 through July 19, 2016. Background The Town of Orangetown is located in Rockland County and has a … Town of Orangetown Overtime 2017M48 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOversight of Juvenile Justice Facilities
… youth at six DJJOY residential facilities and found: 53 (52%) files lacked documentation that at least one of the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately oversees homeless shelters to ensure they … population – 46.8 percent – between 2007 and 2018. The Office administers programs for the State’s low-income … To determine if the Office of Temporary and Disability Assistance Office …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… impact on critical city services and programs, according to a report released today by State Comptroller Thomas P. … than 21,000. "The pandemic caused a significant decline to the city’s workforce, and it is particularly troubling that turnover continues to outpace hiring," DiNapoli said. "Without the hardworking …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionTown of Cohocton – Procurement (2025M-13)
… Obtain the minimum number of required quotes for credit card purchases totaling approximately $21,000. When officials … goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Oversight of Pupil Transportation Services (Follow-Up)
… from July 2016 to June 2019, the Department utilized only a small fraction of compliance record reviews that the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109College of Plattsburgh – Selected 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 … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesOversight of the Title Insurance Industry
… for licensing, totaling just over $57,000. Of those fines, only four – for just under $23,000 – were for business …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… Internally Generated Intangible Assets – expenses should only be capitalized when all of the following have occurred: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the … Protection Agency (EPA) established the public water system (PWS) supervision program under the authority of … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli: Tax Cap Set at 2% in 2023
… their budgets for 2023.” DiNapoli said given this year’s inflation factor calculation of 7.17%, a majority of New York’s … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Ethics Oversight (2020-MS-1)
… [pdf] , Chautauqua [pdf] , Chemung [pdf] , Genesee [pdf] , St. Lawrence [pdf] , Steuben [pdf] , Suffolk [pdf] and … [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] . Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49)
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49.pdf