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Village of Croton-on-Hudson – Payroll (2017M-200)
… July 13, 2017. Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a Council–Manager form of government with an …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Oversight of Certified Homeless Shelter Food Services
… monitoring the food services at certified homeless shelters in New York City, and whether the meals served meet … to residents on a daily basis. To this end, some shelters cook their own food on site while others have their … of where it is prepared, all food served in New York City shelters must comply with New York City Food Standards (Food …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation … and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the Program rules … regulations. The audit covered the period April 1, 2014 to July 23, 2018. Background HESC administers 27 State …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programManagement and Control of Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background … 7, 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials … Related Audit/Report of Interest New York City Health and Hospitals Corporation: Management and Control of Overtime …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followTown of Deerpark – Budget Review (B6-15-23)
… the accumulated deficit in the Town's general and highway funds as of December 31, 2008. Local Finance Law requires all … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18City of Troy – Budget Review (B22-5-7)
… and wage costs. The City’s proposed budget includes a tax levy of $28,015,018. Key Recommendations Closely monitor … 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Amsterdam – Budget Review (B20-5-8)
… benefits between the operating funds using unsupported allocation methods. The adopted budget provides minimal funding for equipment and capital outlay and does not appropriate enough money for … related to its operations. Identify financing sources for capital expenditures and include these funding sources in …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… local property tax abatements, and lowering their mortgage recording taxes, with some benefits continuing for …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationTown of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices … 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population … Town of Enfield Purchasing 2016M377 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of Hempstead – Procurement (2022M-63)
… and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179DiNapoli Releases Analysis of State Financial Plan
… tremendous uncertainty, the state’s fiscal position is currently stable, providing an opportunity to build … spreading out the use of these funds over several years is prudent, DOB indicates that the majority of the SFY … went to “government services.” Without greater detail, it is difficult to assess to what extent the temporary funds are …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planOpinion 92-39
… owning taxable real property within the proposed district is entitled to vote. However, partnerships and corporations … owning more than one parcel within the proposed district is entitled only to a single vote. You ask whether persons … ] now indicates that the exception recognized in Salyer is broader than it was perceived to be when the Wright case …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Collection of Electronic Waste Fees
… Department’s Division of Materials Management (Division) is responsible for administering the Act, which was signed into law on May 28, 2010. The Act is intended to divert electronic waste (e-waste) from … Conservation: Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) … submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background … To determine whether the Division of State Police Division …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationOversight of Chronic Absenteeism (Follow-Up)
… as a student missing at least 10 percent of enrolled school days. Student absences, attributed to factors such as poor school performance, bullying, and unwelcoming school climates, increase students’ risk for disengagement, …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOpinion 90-6
… Corporation Law, §20.12; 10 McQuillin, Mun Corps, §28.16; cf . 18 NYCRR 390.2 authorizing State reimbursement for … (see Antonetty v Cuomo , 131 Misc 2d 1041, 502 NYS2d 902; cf . Tuck v Heckscher , 29 NY2d 288, 327 NYS2d 351, where a … Comp No. 79-475, unreported; 33 Opns St Comp, 1977, p 62; cf . 1980 Opns St Comp No. 80-735, unreported, concluding …
https://www.osc.ny.gov/legal-opinions/opinion-90-6XI.18.I Sexual Harassment Prevention Certification – XI. Procurement and Contract Management
… to certify that they have a written policy addressing sexual harassment prevention in the workplace and provide annual sexual harassment training (that meets the Department of … bidder has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18i-sexual-harassment-prevention-certification