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Oversight of Afterschool and Summer Youth Employment Contracts
… participate in afterschool programs. Ensure that providers do not employ relatives of managerial employees in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsDiNapoli Announces $114 Million of G.O. Bonds Awarded
… Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2019A Bonds will mature over 9 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedCity of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Administration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMonitoring of Prevailing Wage Compliance on Construction Contracts
… that prevailing wage rates were posted, as required. In addition to the aforementioned activities, the Authority … of the prevailing wage law on Authority projects in the New York City area. The Authority could improve its …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsContract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors … (20.29 percent), $3.4 million (24.46 percent), and $2.3 million (28.04 percent) for the same periods, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesSelected Aspects of the Pay for Success Program
… to target high-risk parolees. Program contracts are based on the social impact bond concept, where private investors … The investors are reimbursed, and thereby receive a return on their investment, only if performance outcomes are … or Rochester areas. Highrisk parolees are identified based on a clinical assessment instrument which helps determine an …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts … and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … 1, 2010 through April 5, 2017. Background The Division of Homeland Security and Emergency Services (Division) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsDiNapoli Statement on Sentencing of Special Education Provider
… my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerImplementation of the Dignity for All Students Act
… Department (Department) has taken to ensure that: school district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material incidents of discrimination … whether the Department issued timely DASA guidance to school districts that adequately addresses transgender and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOversight and Monitoring of the Universal Pre-Kindergarten Program
… 2015 through June 30, 2017. We revisited certain schools in September 2018 to verify information subsequently provided … of the Laws of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood … and claiming expenses. DOE officials were provided with a list of the UPK programs that we selected for review. We …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programVillage of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including … reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the State …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Sheridan – Shared Services Costs (2023M-74)
… complete report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a transparent and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74The Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … 9.2% and 7.8% growth respectively, with the population in all five boroughs increasing overall more than it did in the …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… in our post-pandemic world and stabilizing the MTA after massive ridership declines,” DiNapoli said. “It also … spending, capital commitments and debt affordability after DOB releases the Enacted Budget Financial Plan. Report …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … monthly itemized capital project budget-to-actual reports for the Board. For example, budget modifications totaling … for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Collection of Fines Related to Tenant Complaints (Follow-Up)
… Homes and Community Renewal consists of the State’s major housing and community renewal agencies, including the … regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment and … Furthermore, the audit found ORA did not exercise its full authority to collect outstanding fines in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of St. Johnsville – Records and Reports (2015M-1)
… bank account balances did not reconcile to the accounting records. Interfund loans were not accurately recorded. The … not audit or provide for an audit of the Clerk-Treasurer’s records for 2012-13 and 2013-14. Key Recommendations Compare … bank balances with the cash balances in the accounting records and investigate and correct discrepancies in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1