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Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… aid attributable to special education students, resulting in one district of residence being overbilled by more than … school year. School officials did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 … to take corrective action. Appendix B includes our comment on an issue raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdfDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… what it has collected or monitored school districts’ compliance with other requirements in the law or regulations. … (see audit for list) and reviewed the 14 public districts’ compliance with school safety planning requirements. DiNapoli’s audit found only partial compliance with the requirements. For example: 12 school …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningPreventing and Reducing Childhood Obesity in New York, October 2008
Over one million young people in New York are considered obese, and many more are at risk of becoming obese as a result of poor eating and exercise habits.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-obesity-2008-10.pdfContract Advisory No. 33
… December 30, 2024, (i) contractors are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered projects subject to Labor Law … effective December 30 2024 i contractors are prohibited from bidding on contracts for public work and ii contractors …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryOrleans County – Court and Trust Funds (2014M-043)
… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action is … the state are facing staff shortages and funding issues in their effort to ensure these services are available. The … are providing emergency medical services EMS amid a drop in EMS workers and inadequate funding but more state action …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesCUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident … Unit, Benefit Program and Earnings Program in order to pay and withhold taxes for nonresident alien independent … CUNY Central Office must set up positions in order to pay these nonresident alien independent contractors. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingBuffalo United Charter School - Financial Management (2018M-197)
… Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… SFS Account SFS Title Description Uncategorized 30451 Case and Resource Tracking System (CARTS) Undistributed Taxes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesPublic Authorities
… Public authorities are corporate instruments of the State created by the Legislature to …
https://www.osc.ny.gov/public-authoritiesBest Practices – Information Technology Contingency Planning
… It is important to maintain offline copies of backups in case a cyberattack renders online files unusable. Some … applications and/or operating systems. If that is the case, the organization should have a written agreement with …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… State and participating organization employers and members pay their respective share of those premiums. However, while participating organizations are required to pay a minimum employer share of the cost, some may pay a higher rate of contribution up to the full cost of …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageTown of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key … Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Evans-Brant Central School District - Information Technology (2019M-121)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … officials did not provide IT security awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Controls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability Assistance’s controls over the … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiative