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Opinion 92-19
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Subdivisions … (authority of town to regulate traffic on private roads in residential subdivision) PARKING AND TRAFFIC REGULATIONS … -- Private Roads (authority of town to regulate traffic in residential subdivision) STREETS AND HIGHWAYS -- Private …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… had left CUNY, but not until 3 to 32 months after their departure. Key Finding We found that officials have made …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followInternal Controls Over Selected Financial Operations (Follow-Up)
… in support of our communities, State, and nation. The DMNA headquarters property manager is responsible for maintaining …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOversight of New York State Forest Tax Programs (Follow-Up)
… (Report 2020-S-51 ). About the Program New York State’s land area of 30.2 million acres comprises almost 19 million … provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, … as the Fisher Forest Act, dates back to 1926 – and the land management goals and requirements reflected the needs of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followLong Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Medicaid Payments for … the Department maintains drug termination dates in eMedNY, its claims processing and payment system. We … date. Key Finding Department officials made minor progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments for … no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Acts) for the four State Fiscal Years ended March 31, 2018. About the Program The Acts help ensure that the … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the … the Acts for the four State Fiscal Years ended March 31, 2018. On average, the Department incurred $20.4 million …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … in Bargaining Unit 05 on: 04/01/2025 are eligible to receive the 2024-2025 PEF OFPC Uniform Maintenance … in a Fire Protection Specialist title and was required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionSteuben County – Safeguarding Computerized Data (2025M-96)
… monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerk’s … Area County officials must safeguard computerized data in the finance and personnel departments and the County … and properly safeguard computerized data used by employees in the finance and personnel departments and County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Information Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system andor electronic data to be …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningState Agencies Bulletin No. 2040
… of Homeland Security and Emergency Services instructions for processing the 2021-2022 PEF Office of Fire Prevention … Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates The … Rate method. Yonkers Flat Rate Withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… for Special Items for the Period January 1, 2012 Through June 30, 2012 (Report 2012-S-132). Background The New York State … for special items. For the period January 1, 2012 through June 30, 2012, Empire paid over $71 million for 38,381 claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughNon-Emergency Patient Transportation Services (Follow-Up)
… in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background The New … HHC provides livery/taxi, ambulette, and ambulance transportation to patients who require non-emergency transportation for healthcare-related services. These …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State … is within the same fund.. APJV transactions are submitted in the Accounts Payable module and are used to adjust … entries for payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersOversight of the Farm-to-School Program (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the Program New York's … of the two recommendations included in our initial audit report Oversight of the FarmtoSchool Program Report 2020S9 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followPurchasing and Procurement Practices (Follow-Up)
… and Procurement Practices (Report 2020-S-67 ). About the Program The New York Racing Association, Inc. (NYRA) is a … racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, upon renewal of its exclusive …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followCity of Long Beach - Budget Review (B19-7-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … or resolve recommendations from our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… did not include State reimbursement for depreciation expenses. We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, 2014, of which … to ensure provider claims do not include depreciation expenses. Key Finding We found that OASAS has implemented all …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-follow