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Management of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followAccess-A-Ride Accident Claims
… calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 … of the first annual review. However, this practice is not in writing or approved by the Department of Motor Vehicles. … them of their responsibility to report accidents to AAR in accordance with their contract and ensure they have a …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… of Health (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are … questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsReporting of Billboard Income (Follow-Up)
… included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial audit, which was … to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard income. In addition, Finance was not doing enough to identify …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The New York City (NYC) Department … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followWindows Domain Administration and Management
… place to ensure appropriate management and monitoring of its Active Directory environment. The audit covered the … the Program The Office of Information Technology Services (ITS) provides statewide IT strategic direction, directs IT … To determine whether ITS has security controls in place to ensure appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementSUNY Bulletin No. SU-375
… Purpose: The purpose of this bulletin is to notify agencies of a change in the dues structure for employees represented … paychecks dated July 30, 2025. OSC Actions: At the request of UUP, OSC will update the base annual salary for the … The purpose of this bulletin is to notify agencies of a change in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structureState Agencies Bulletin No. 2355
… of this bulletin is to inform agencies that position pools in PayServ may require updates for SFS lapsing Affected … affected. Background: Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesHigher Education – 2023 Financial Condition Report
… any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships have been applied. …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 12
… card payments properly, Business Units must enter the full billing account number followed by the two digit month …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Ensure compensating …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161West Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52City of Salamanca - Collections (2023M-131)
… $50,000 did not have the correct form of payment (cash or check) listed in the collection records. 26 entries totaling … approximately $18,000 did not have either the correct check number included on the collection records, or no check number was listed at all. While we found no collections …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Gorham – Procurement (2024M-7)
… statutory requirements and good business practices. As a result, there is an increased risk that the Town paid more …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7City of Yonkers - Budget Review (B19-6-5)
… Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be achievable. The City will incur … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through the …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village’s … obligations are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget … Village budgeted approximately $2.2 million in water meter revenue and $2.5 million in sewer revenue. However, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… New York City a less noisy and healthier place in which to live." From 2010 through 2015, New Yorkers made 1.6 million … fall under the City's direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli Releases State Cash Report
… totaled $11.1 billion at the end of June, almost $1.9 billion higher than projected. “Tax collections were robust … tax receipts of $20.6 billion for the quarter were $1.9 billion higher than the same period last year, an increase … by a 23.9 percent decline in business tax collections as a result of increased refunds and the absence of large audit …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 89-7
… the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's … if adopted, must fix the amount of compensation ( id .; see also Town Law, §27[1]). Article VIII, §1 of the … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7