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Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… State. According to the Plan, the loss of managed honey bee colonies in the State exceeded 50% and some commercial … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program, which, among other actions, … Ag&Mkts was adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… 83% said they have a waitlist for services. In site visits to an additional 40 districts, auditors found 21 (53%) …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfOpinion 2010-1
… Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND … park trust moneys to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) VILLAGE … the dedication of park land constitutes an unauthorized "tax" or an "illegal taking." …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 ). About the Program The … and reliability of roads and bridges. A special hauling permit is generally used to move a single piece of equipment … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by management at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the appropriation and segregation authorizations made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management are also recorded. In the execution … the collection of revenues. Payroll processing is handled by the separate PayServ system but the payroll expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsOpinion 88-38
… appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, payable in advance." Clearly, … to pay increased aid to local governments to finance the construction and rehabilitation of court facilities. The City … of Chapter 825 of the Laws of 1987 does not require a construction of section 8022 creating an exemption not …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Town of Laurens - Budget Review (B4-14-21)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … Local government sales tax collections in July increased by 212 over the same month in 2020 marking the …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesCity of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Facility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … by reviewing and approving plans and specifications for all capital construction projects involving these …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the Program … Road (LIRR) is one of the oldest commuter railroads still in operation today with a charter dating back to the 1830s. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a City-based not-for-profit organization, to provide … million. During the 3 fiscal years ended June 30, 2019, BRC claimed $23.6 million in reimbursable expenses for the … DHS is responsible for monitoring its contract with BRC to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Controls Over Capital … services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless … shelters. DHS contracts with public and private entities in its mission to: prevent homelessness when possible; …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followDiNapoli: NYC Experiencing Record Job Growth
… After peaking at 10.2 percent in October 2009 during the Great Recession, the unemployment rate in the city dropped to … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000