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Oversight of Undistributed Child Support Funds
… Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … funds. When child support funds have been undistributed for more than four months, districts must determine why and … will then expand outreach efforts to find the appropriate party. Key Findings We found OTDA has made improvements to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in the third quarter compared to the same period last year, … than last year. “The third quarter sales tax figures show a significant improvement from the 27.1 percent decline we …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Oversight of School Safety Planning Requirements
… Key Findings Overall, we determined the Department is not sufficiently monitoring School Districts’ compliance with … for school safety planning and, consequently, does not have assurance that the requirements are being met. We … submitted to the State Police. However, the Department did not similarly track or monitor submission of Building Plans …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsTown of Enfield – Purchasing (2016M-377)
… Town officials did not obtain the proper number of quotes for purchases subject to Town policy. Not all vendor … professional services. Follow the competitive bidding and quotes requirements of the procurement policy when obtaining …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Administration of Self-Insured Workers’ Compensation Plans
… Every year, tens of thousands of New Yorkers suffer an injury or occupational illness related to their work. Almost … required to buy insurance against the cost of occupational injury and illness by using a private insurance carrier, or …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansVillage of Blasdell – Purchasing (2017M-195)
… The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkTown of Arietta – Budgeting (2016M-308)
… operations. Develop comprehensive financial and capital plans and regularly monitor and update the plans. … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… The city has a model noise code and should be commended for taking steps to better enforce local law, but there is … city and state agencies to improve the quality of life for residents of the five boroughs." "The data presented in … direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's office asked New …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: The State May Have Your Money
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers … office could be theirs. More than 30 million accounts are unclaimed in New York, some dating back to the 1940s. An … to claim. New Yorkers can search for lost money for free by visiting the Office of Unclaimed Funds’ website or …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyVillage of Madison - Collections (2023M-160)
… complete report – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … all collections accurately and timely. Key Findings The Clerk-Treasurer accurately recorded collections. However, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Town of Oxford – Procurement (2024M-88)
… General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 … Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition … contracts for public works purchases totaling $31,689. Insurance coverage and engineering services totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Opinion 94-3
… to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- Improvements (financing expenses for street … to the formation of town special districts upon petition and, in the case of the establishment or extension of special … improve a street, highway, private road or right-of-way, and assess the expense against the benefited properties in …
https://www.osc.ny.gov/legal-opinions/opinion-94-3DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… ensure local officials who abuse their position and steal public money will be held accountable for their wrongdoing,” … DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsExamination of Penalties and Interest Payments
… when insurance carriers exceed the time limits established in the Law for such payments. The WCB may impose a penalty on … However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and … strategies to reduce the amount of late payments resulting in penalties and interest. … The objective of our examination …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsDepartment of Transportation Bulletin No. DOT-9
… for processing payments. Affected Employees Employees in the CSEA Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) … which require them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-seasonTown of Butternuts – Disbursements (2021M-62)
… New York State General Municipal Law (GML) by allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of the Town’s disbursement controls. While …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdf