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Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review … tested and updated as needed. The plan should focus on sustaining critical IT functions during and after a … jobs during a disruption. The details will vary depending on the size and scope of the entity and its computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or … governments have been able to balance budgets, even while many have expressed concern that the quality of local … Many of New Yorks local governments are coping with slow or …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering prescribing referring and attending OPRA health care providers
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingOpinion 94-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … unless some statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). … believe that the spouse could proceed as a "poor person" under section 1101. 1 Ultimately, however, it is the court …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Islandia – Procurement (2021M-203)
… officials used a competitive process to procure goods and services. Key Findings When purchasing goods or services, Village officials did not always seek competition … Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional service …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… and the United Federation of Teachers (UFT) removes the largest uncertainty that had been facing the city's budgetary … the wage pattern for all municipal unions. However, the union representing the city’s police officers is seeking … the city’s unions. The city has agreed to report regularly on its progress in achieving these health insurance savings, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsEast Meredith Rural Fire District – Financial Activities (2021M-26)
… report - pdf ] Audit Objective Determine whether the East Meredith Rural Fire District’s (District) Board of Fire … Determine whether the East Meredith Rural Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… determine whether the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation … determine whether the Board provided proper oversight of District operations for the period January 1 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Assessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… on applicants' disclosure of past misconduct and criminal convictions. Officials conceded that some nurses are not … licensed to identify instances of misconduct and criminal convictions. It instead relies on nurses to self-disclose, … addressed this risk by requiring licensees to report new convictions within 30 days. DiNapoli recommended SED: More …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… District’s financial operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to … budget status report during the audit period in December 2023, and this report did not include budget-to-actual … January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 and 1,798 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget … financial or capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester County) The city's leave accrual processes are decentralized and not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsPrivacy and Security of Student Data (2021-S-29) 180-Day Response
To determine if the State Education Department consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to ensure they are complying with the legislation and regulations that govern data privacy and security.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s29-response.pdfEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… for a variety of programs such as Social Security, Medicare, benefits for veterans and for retired federal … in poverty and of those eligible for Social Security and Medicare; income levels; and the states’ own policy choices. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washington