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School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… corruption by those responsible for the care of students in need betrayed the trust of the entire school district … Office.” The defendants, Oliver Levy, 55, of Stony Point in Rockland County, and Surendra Kumar, 47, of Yonkers, were … Office and arraigned on felony charges of Grand Larceny in the Third Degree as a Crime of Public Corruption and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… due to Alternative to Incarceration (ATI) fees collected from bail cases. However, even after accounting for the ATI …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… included in our initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About the … the stations’ structural components, and ensures that security equipment installed at the stations is working, … perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, monitors, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followOversight of Adult Protective Services Programs (Follow-Up)
… Services (APS) – a program of State-mandated services for adults (over age 18) who, because of a mental or physical … Mohawk Tribe Department of Human Services, responsible for addressing APS referrals outside of New York City (rest …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… to the program, were payments for his family members or his own personal creditors, and other purposes not related … established by the City Comptroller’s office and require dual signatures for transactions. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAudit of the Tuition Assistance Program at Pratt Institute
… the three academic years ended June 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were … there is low risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, … disclose 26 awards totaling $38,236 that school officials certified in error. After we discussed the identified errors, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAudit Faults Justice Center Records, Raises Questions on Accountability
… said. "Even though the Justice Center is over three years old, we don't know how effectively it is operating or whether … needed. This isn't about finger-pointing if some of the old system's problems still exist. It is about keeping New … after committing serious acts of abuse or neglect. The names of two of the individuals should have been included on …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityCUNY Bulletin No. CU-387
… of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician … Technician Effective Date(s) Increases may be submitted in Pay Period 16C (Institution), paychecks dated 11/5/09 Rate … 6, 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated August 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceAddiction Support Services During Emergencies (Follow-Up)
… 730,000 individuals per year. Programs are certified for a specified period that can be between 6 months and 3 years, … any incidents. Further, in 2013, the State created the New York State Evacuation of Facilities in Disasters System … providers should use eFINDS to monitor where a patient gets evacuated from and relocated to. The objective …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Background Our initial audit report, which was issued on September 15, 2011 determined that Metropolitan … (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of … and maintenance. While inspections were usually performed on time, there was still an opportunity for improvement …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit report, issued on … We also recommended that United formally instruct Express Scripts to remit 100 percent of all rebate revenues …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followMedicaid Program – Cost of Pharmacy Services Under Managed Care
… obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered the period … enrollees. The Department uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight of Industrial Hemp
… responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested … when reviewing applications, conducting inspections, and sampling plants. The Department inspected only 57 percent of … Program applications, conducting inspections, and sampling plants. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5PCL- Reporting Methodology Worksheet Instructions, 2018
Prompt contracting report reporting methodology worksheet instructions, 2018
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-instructions.pdfOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… goals and whether it provided effective oversight of its service provider contracts to ensure claimed expenses were program …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followOversight of Career and Technical Education Programs in New York State Schools
… and what the Department, school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance … (Approved programs) or may operate outside of the Department approval structure (Local programs). Key … school system align with student goals and the needs of the State labor market. We found that CTE programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… lavished the embezzled money on himself, buying yachts, jewelry, and a second home in Florida, and then failed to … type of greed to overshadow the great service the men and women on this volunteer fire department do each and every day … “K’Bam;” a second residence in Palm City, Florida; and jewelry. He also used the money to support Abbie Graphic and …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportState Agencies Bulletin No. 2259
… to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and … to provide agencies with information and new instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checks