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DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… of Health needs to address the underlying reasons why children are not receiving the services they are entitled … are available for children under 3 years of age who have a confirmed disability or established developmental … County there were nine. The audit determined DOH must do more to identify and address barriers to equitable access …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesOpinion 94-32
… referendum of the eligible voters of the village (see General Municipal Law, §216[3][d]). During the period in … annually the amount needed to fund the program (see General Municipal Law, §§219[d], 219-a[2][a]). Thus, the … contract to defray the cost of the service award program (see Opn No. 90-57, supra ). However, a failure to renew the …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Management of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and … Authorities Law. One of six MTA constituent agencies, the LIRR is the largest commuter railroad in the country and the … in the yard or collisions between a person and a train, which kept it from providing scheduled train service. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Opinion 92-35
… and unexpected results" which might arise from a literal interpretation of the language of a statute (see, e.g., … regard, we believe, as explained below, that a literal interpretation of RPTL, §987 to require notice to a county of …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land and 45 … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andPoland Central School District – Lead Testing and Reporting (S9-25-20)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash … negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has created a profound … Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsOpinion 2006-3
… Town Law §64(7) authorizes the town board, after a public hearing, to grant franchises “for the use of the streets, … requirements for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Equine Health and Safety
… whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. The audit … To determine whether the Gaming Commission is monitoring and enforcing New York State rules and regulations designed …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfOversight of Direct Placement of Children
… Objective To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of … To determine whether the Office of Children and Family Services has effective …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenOversight of the Clean Water State Revolving Fund
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund CWSRF to ensure funds are being awarded used and collected in accordance with requirements and in support of CWSRF goals including ensuring projects meet their
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundPension Payment Option Election – Divorce and Your Benefits
… must elect a pension payment option, which determines how the retirement benefit will be paid. There are several … should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionCorcraft's Textile Procurement Practices
… product specifications, followed by bid evaluation, sample testing, award recommendation, and contract execution and … process. Corcraft officials awarded contracts without testing all of the required specifications, such as textile … shrinkage, yarn, finish, and fiber content. Instead of testing all specifications, personnel used their own …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over Cash Advance Accounts
… business expenses. The audit covers the period April 1, 2011 through June 30, 2014. Background Section 115 of the … - $185,000; Change Fund - $246,590; Confidential Fund - $1,500; and Travel Fund - $3,000. Key Findings Parks …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings the Town should have on hand. Update the sale price of millings in accordance with the current average market price, as required by the Town’s surplus asphalt millings … bank deposits, monitoring and updating the average market price of millings, identifying who is authorized and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… plan. As a result, the District had additional entry points for attackers to access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… as the rules and policies set forth by the Department of Health (Department) and the State Education Department. Our … the drug and drug strength were different from what the physician prescribed; and Claims for unauthorized and … the appropriateness of the providers’ (pharmacists and physicians) future participation in the Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber