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Taxes – 2023 Financial Condition Report
… PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local … and local tax burden in New York State was $384 per $1,000 of personal income in fiscal year 2022, an increase from …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCopiague Fire District – Procurement (2020M-114)
… one purchase totaling $2,076 was competitively procured. A Commissioner, employed by a company the District contracts … did not disclose his company’s interests or abstain or recuse himself from approving claims and warrants. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Eden Central School District – Capital Project Management (2024M-83)
… the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient … did not submit change orders to the New York State Education Department (SED) in a timely manner for approval. … whether the Eden Central School District District Board of Education Board and District officials provided sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Medicaid – Federal Funding and New York
… insurance program jointly funded by the federal government and the states; in New York, counties and the City of New York also make contributions to the … insurance program jointly funded by the federal government and the states in New York counties and the City of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement … the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement in a …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeSexual Offender and Management Treatment Act Program
… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their … Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification (2012-S-43) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programSeneca County – Water and Sewer Operations (2017M-4)
… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… Purpose of Audit The purpose of our audit was to determine whether claims were properly … 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … Ulster County Department of Social Services Preschool and Children and Family Services …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfReview of the Financial Plan of the City of New York, February 2021
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2021.pdfReview of the Financial Plan of the City of New York, December 2020
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2021.pdfNon-Emergency Patient Transportation Services (Follow-Up) (2013-F-7), 30-Day Response
We have followed up on the actions taken by officials of the New York City Health and Hospitals Corporation (HHC) to implement the recommendations contained in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f7-response.pdfNon-Emergency Patient Transportation Services (Follow-Up) (2013-F-7)
We have followed up on the actions taken by officials of the New York City Health and Hospitals Corporation (HHC) to implement the recommendations contained in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f7.pdfVendor File Advisory No. 11
… Vendor Location in SFS Guidance: It is important that agencies select the correct vendor Location for each … must designate one Location as a “default” Location, agencies should not assume the default is the correct … of which Location to choose for the transaction, agency staff must communicate with the vendor to determine the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdfMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (Follow-Up) (2019-F-53) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Opioid Prescriptions for Medicaid Recipients in...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f53-response.pdfMedicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9)
To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s9.pdfMaximizing Incentives for Individuals With Disabilities (2021-S-26) 180-Day Response
To determine whether the Office of Mental Health (OMH) has ensured that State agencies and employment service providers are taking full advantage of the New York Employment Service System and the Ticket to Work program to promote and place individuals with a disability in competitive employment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s26-response.pdf