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Disposition of Farm Assets (2013-S-24)
We audited the Department of Corrections and Community Supervision’s disposition of the assets, livestock and land of the Department’s closed farms for the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13s24.pdfWheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… records to safeguard unused information technology (IT) assets. Key Findings District officials did not maintain … and accurate inventory records to safeguard unused IT assets. Officials did not maintain IT asset inventory records … necessary physical inventories. Officials stored unused IT assets in an unsecured area and an unlocked cabinet in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Town of East Greenbush in Rensselaer County, is a special district public library which received its charter from the …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Equine Health and Safety (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Equine Health and Safety ( … and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and Incident Database; … Finding Commission officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followNorth Babylon Union Free School District – Online Banking (2023M-156)
… [read complete report – pdf] Audit Objective Determine whether North …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Travel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Agencies Bulletin No. 2054
… contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), employees … Unit with peace officer status under Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry … Unit with peace officer status under Section 2.10 of the New York State Criminal Procedure Law; and Assigned to carry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsState Agencies Bulletin No. 2260
… eligible employees of the Security Services Unit in Bargaining Unit 01 and Non-Arbitration eligible employees of the Security Services Unit in Bargaining Unit 21 represented by NYSBOPBA are affected. … of 2024, provides for double time payments to employees in the Security Services Unit who have worked 16 consecutive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… double time payments for employees mandated to work beyond 16 consecutive hours. Affected Employees: Arbitration … employees in the Security Supervisors Unit who have worked 16 consecutive hours and are then mandated to work additional … those 16 hours. Effective Dates: Effective beginning 06/10/2024, double time payments must be paid to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… of Health (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical … public oversight authorities of the matters addressed in this report. Key Findings We found numerous violations and … identified five additional Medicaid recipients who had a business or personal connection to a member of the Provider’s …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… Objective To determine the extent of implementation of the six … and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedLong-Term Care Ombudsman Program (Follow-Up)
… in Long-Term Care (LTC) facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followOversight of Runaway and Homeless Youth
… Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – … and reconciling deficiencies found during inspections on the written report and Improvement Plans. Work with RHY …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… conducted primarily through the Office of Early Learning for program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… a for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… Department: United Cerebral Palsy Association of the Rochester Area, Inc. - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained … New York State Education Department (SED). To be eligible for reimbursement, the expenses must comply with the guidelines contained in the CFR Manual and RCM. For the three fiscal years ended June 30, 2011, NHS reported …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualUser Access Controls Over Selected System Applications
… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … active access, including 8 accounts whose users were deceased at the time. We also found 27 users who maintained … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the state’s transition to NG911, is years behind schedule on adopting the required transition plans and has fallen short in providing counties with needed guidance on moving forward with implementing statewide interoperable … the conclusion of the audit. The audit found that, based on its current status of planning, New York state was still …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Opinion 88-79
… income earned by the village from the disposition of grant funds, including the repayment of principal and interest of … is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for … including villages, to apply for, accept and expend funds made available by the Federal government, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79