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Selected Financial Management and Administrative Practices
… Administrator is responsible for distributing any residual value to estate beneficiaries. Any unclaimed funds are … by a fee set by the Surrogate’s Court on the closing value of each administered estate. As of December 31, 2013, … also did not maintain written documentation justifying the selection of particular vendors as required by the governing …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law (Law) … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsAmusement Park and Fair Ride Safety
… from conducting site visits during most of the operating season, precluded us from having adequate assurance that all … rides had current inspections during the 2014 operating season. Key Finding We conducted site visits at 53 locations …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyAmusement Park and Fair Ride Safety
To determine if the Department of Labor Department is adequately monitoring and enforcing safety conditions of amusement park and fair rides
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyInspecting Highway Bridges and Repairing Defects
… January 1, 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any … inspections. If a serious ("red flag") structural defect is identified during an inspection, NYSTA must notify the New … or take alternative action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is … Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible … at the time of our review. When initial actions to collect revenues were unsuccessful, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Metropolitan Transportation Authority … of LIRR bridges during the period January 1, 2008 to December 31, 2011 and B&T bridges during the period January 1, 2008 to December 18, 2012. Background MTA's LIRR and B&T generally …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsInspecting Highway Bridges and Repairing Defects
… has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also … requirements for classifying, reporting and repairing bridge defects. Instead, it follows its own method but does …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and … own policies and procedures, regarding inmate sentences to ensure accurate and consistent calculation of sentence … October 21, 2016. Background The Department is required to comply with the relevant laws and regulations regarding …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesFund's Mission, Values and Investment Philosophy
… We support each other through the volatility that is an inevitable part of being a long-term investor. … Sources of return We believe that asset allocation is the single largest driver of our performance and risk profile. Our asset allocation is updated at defined intervals through a rigorous process to …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightOversight of Transportation Services and Expenses
… These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the … at commercial fueling stations resulted in a lower cost totaling $1,267. Had all these transactions been … violation, or the suspension or revocation of their license. In addition, we identified 397 instances where daily …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesHeat and Hot Water Complaints (Follow-Up)
… Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and … of their housing. HPD’s Code Enforcement Division is responsible for ensuring that residential building owners … hours of 6 a.m. and 10 p.m. when the outside temperature is below 55°F, and at least 62°F between the hours of 10 p.m. …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … To determine whether the State Education Departments Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxAccountability and Surplussing of Vehicles (Follow-Up)
… Regional Developmental Disabilities State Operations Offices administer and oversee State operations for OPWDD, … Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson … policy requires vehicles be used only for official State business, and OPWDD’s Fleet Management Policy (Policy) …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate … examination period, the Department approved and submitted to our Office 7.7 million refunds for payment totaling over …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTechnology Transfer Program and Royalty Payments
… 2019. About the Program The Research Foundation’s mission is to provide talent, services, and technology that empower … products and services that benefit society. When IP is licensed and begins generating revenue, the Research Foundation is entitled to receive royalty payments based on executed …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsOversight of Runaway and Homeless Youth
… smoke detectors, dirty bathroom vents, a loaded power strip plugged into another loaded power strip, missing outlet covers, and water-damaged ceilings with …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youth