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Whitesboro Central School District – Separation Payments (2020M-146)

… were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

Administration of Mitchell-Lama Waiting Lists (Follow-Up)

… sought to determine if Mitchell-Lama Housing Program units were assigned to eligible tenants in compliance with properly … apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … are statutorily permitted to voluntarily dissolve (buy out) and leave the Program. When developments buy out, …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-follow

Use of Vendor-Supported Technology (Follow-Up)

… systems are up to date and maintained at vendor-supported levels. Our initial audit report, covering the period June … requirements to maintain its systems at vendor-supported levels. We evaluated selected systems and determined that, … generally, NFTA maintained its systems at vendor-supported levels. However, we identified unsupported systems used by …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow

Town of Patterson – Justice Court Operations (2020M-63)

… collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key … deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner. The … collected recorded deposited disbursed and reported all fines and fees in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

Long-Term Care Ombudsman Program (Follow-Up)

… residents and their families without a reliable, regular avenue for voicing concerns. Specifically, 11 of the 15 …

https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-follow

Access Controls Over Selected Critical Systems (Follow-Up)

… the Program The Office of Children and Family Services (OCFS) is charged with promoting the safety, permanency, and … OCFS, must follow New York State Information Technology (NYS IT) security policies and standards related to security … or classify the data on those systems, as required by NYS IT policy and standards. Further, the audit team …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow

Conclusion – Travel and Conference Expense Management

… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … Some of the more significant types of controls available to management have been discussed in this guide. They are: a …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusion

Compliance With Jonathan’s Law (Follow-Up)

… included in our initial audit report, Compliance With Jonathan’s Law (Report  2017-S-67 ). About the Program … Disabilities (subsequently renamed the Office for People With Developmental Disabilities, or OPWDD). Jonathan’s … of the written incident report; Offer to hold a meeting with a qualified person to further discuss the incident; …

https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow

Selected Controls Over the Property Tax Assessment Process (Follow-Up)

… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties per year worth a total market value of more than $1 trillion. New York City … Once market value is determined, the assessed value is a percentage calculation of the market value. Our initial …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-follow

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… whether the Board ensured that goods and services were accurately paid and purchased in accordance with the … Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Unified Court System Bulletin No. UCS-281

… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing and to provide instructions for … Code are affected. Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief … The purpose of this bulletin is to inform agencies of OSCs automatic …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-court

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… (MTA) is a public benefit corporation that operates North America’s largest transportation network. One of six … two divisions: A Division (the numbered lines and 42nd St. Shuttle) and B Division (the lettered lines and the 7 …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

State Agencies Bulletin No. 1796

… Purpose The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP and VDC in Tier 6. Background In … will increase to $285,000 for the 2020 plan year, which is the calendar year for ORP and VDC Tier 6 participants. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1796-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves

… Despite a now decade-long economic expansion in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a … Despite a now decadelong economic expansion in the country New York still lags behind other states when …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reserves

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background Our initial audit report, issued on … and to ensure that costs reported by the Department’s network of contractors are supported, appropriate, and … officials have made significant progress in correcting the problems we identified in the initial report. Both …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Ripley Central School District – Financial Management (2021M-23)

… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Town of Ithaca – Justice Court Operations (2021M-13)

Determine whether the Town of Ithaca Town Justices collected deposited disbursed recorded and reported fines and fees in an accurate and timely manner

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/30/town-ithaca-justice-court-operations-2021m-13

Management of Invasive Species (Follow-Up)

… report, Management of Invasive Species (Report 2019-S-26 ) . About the Program Many species of plants and animals …

https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-follow

DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown

… compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had …

https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdown

Assessment Roll Verification (ARV) for School Districts

… File Assessment Roll Verification Form Enrollment Instructions … their taxable assessed values with OSC for a particular assessment roll year. Since municipalities within a school district may have different assessment roll dates, a school district may have different …

https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districts