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Opinion 88-48
… 162; Thompson v Dormitory Authority , 48 Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Bethpage Public Library – Procurement (2019M-219)
… Therefore, taxpayers do not have assurance that the best prices were obtained. Officials did not obtain competitive … including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalOther Bulletin No. 29
… available for agency review after the automatic increases have been processed. All reports will be sorted by Department … to determine if they held a union represented position at any time after 03/26/09 and are ineligible to receive the … a partial Parity Increase. The agency must notify OSC of any employees meeting these conditions and OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-29-april-2016-state-university-construction-fund-scfValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189State Agencies Bulletin No. 1394
… Purpose To inform agencies of OSC’s automatic processing of the April 2015 Security Performance Advances and provide … Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible employees … To inform agencies of OSCs automatic processing of the April 2015 Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1394-april-2015-security-performance-advances-and-pre-shift-briefing-updatesMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Department of Health (Department) accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought … to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. To collect rebates, … requires drug manufacturers to discount the price of drugs sold to eligible health care providers. The Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programPocatello Fire District - Audit Follow-Up (2016M-301-F)
… assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The Pocatello Fire District is a … of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… is not the same as the employee’s tax home, there may be adverse tax consequences to the employee from the … (found at 2 NYCRR § 8.2), OSC will take appropriate action. The official station should, in virtually all cases, … the employee’s principal place of employment, there may be adverse tax consequences to the employee from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Opinion 89-27
… salary basis.' [Emphasis added]. Therefore, based on the express language of section 205, we now conclude that the … ..." [Emphasis added] It is our view, therefore, that the express language of section 200 referring to the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli: Too Many Subway Stations Need Repairs
… free of defects, and just 1-in-4 had most or all of their station components in good repair. “New York City Transit … Metropolitan Transportation Authority, which determines station conditions by surveying “structural” components — … serious defects. NYCT data also showed that 27 percent of station components — such as ceilings or columns — needed to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before approval or verify actual employment results for one of the 10 projects after approval. Obtain sufficient …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… accessible parking spaces with marked access aisles, a main entrance with at least 18 inches of maneuvering … Center, such as curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services provided at selected Village … Village officials could consider taking additional steps to increase physical accessibility at selected Village … Floral Park Village officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34State Comptroller DiNapoli Releases State Audits
… still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial audit … DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors identified …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Pipeline Safety Oversight
… York’s pipelines transmit, gather, and distribute natural gas and hazardous liquids, including crude oil, refined … liquids. As of 2014, New York had 91,181 miles of natural gas pipelines and 1,153 miles of hazardous materials … do not verify the accuracy of the information on employee/contractor qualifications maintained by individual Operators, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversight