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Oversight of Complaint Activity
… efforts by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activitySprings Union Free School District - Payroll (2018M-222)
… (District) employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Compliance With Freedom of Information Law Requirements
… the period from January 1, 2017 through January 23, 2020. About the Program CDTA was created in 1970 by the New York …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Objective To determine the extent of implementation of the three … audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records … AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities … BOARD -- Powers and Duties (requiring submission of fire company books for audit); (requiring submission of report by …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Child and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… used. We found that only 30 percent of the required income verification audits for our sample had been done. We … a certified tax return to substantiate self-reported income. Additionally, DHCR is several years behind in … that tenants whose income exceeds the maximum income limit by 25 percent or more require DHCR’s approval to remain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCUNY Bulletin No. CU-657
… City of New York and the City Employees Union, Local 3, International Brotherhood of Electrical Workers for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… in ineligible personal service compensation costs for bonus payments made without having a written policy detailing … used to determine the performance evaluation rating for bonus issuance, and for unsupported hours worked. $407 in …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualThe Concerning Growth of Hate Crime in New York State
… provide law enforcement agencies with guidance to improve online reporting of hate crimes and remove language barriers, … policymakers launched a new hotline (844-NO-2-HATE) and online form to report hate crime incidents, and the … with community-based organizations to develop prevention strategies, organize education, offer support and resolve …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateSelected Aspects of Discretionary Spending
To determine whether the Capital District Transportation Authoritys discretionary spending complied with its guidelines and was reasonable adequately supporte
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1East River Child Development Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the East River Child Development Center on its Consolidated Fiscal Report were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Special Education Itinerant Teacher (SEIT), Special Class (SC), and Special Class in an Integrated Setting (SCIS) programs to disabled children between the ages of three and five years. During the 2013-14 school year, Just … The State in turn reimburses the counties 59.5 percent of the statutory rates they pay Just Kids. For the three …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation … for less than half of them. In addition, 12 programs with appropriations during the period totaling over $500 million were not reported on at all. ESD had annual …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum … is imposed at a cents-per-gallon rate at different points in the distribution chain (e.g., at importation into the … of tax forms. Diesel and motor fuel distributors must be registered with the Department to legally conduct petroleum …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… is to support what expenditures, who is to report to whom about the progress of the undertaking, who is to get the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… office estimates that municipalities should be spending about $3.9 billion annually to keep up with deteriorating … study projected local transportation needs would total about $35 billion through 2030. This would require an average …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetHuman Resource Practices (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Human Resource Practices (Report … patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research … and over 80 outpatient clinics and other centers. Based on information provided by Upstate, it serves approximately …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followSelected Aspects of Capital Program Project Management
… in active status between January 1, 2015 and May 30, 2018. About the Program The MTA is a public benefit corporation … project, we estimated that Transit should have completed about 101 Quarterly Quality Assessment Reports (Assessments) …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-management