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Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)

… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …

https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-follow

Use, Collection, and Reporting of Infection Control Data (Follow-Up)

… (Department) and one to the Governor. About the Program Due to the highly contagious nature of COVID-19, the pandemic … the Department failed to account for approximately 4,100 lives lost due to COVID-19. The audit also found that persistent …

https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow

Town of German – Supervisor’s Records and Reports (2023M-54)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former … of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments

… Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when … individuals may transition between Medicaid and EP. NY State of Health (NYSOH) is the State-run health plan … Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when …

https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollments

Town of Ephratah – Accounting Records and Reports (2022M-138)

… Board cannot make sound financial decisions. The general fund balance was understated by $34,270 and the highway fund balance was understated by $60,948. Bank reconciliations … from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days late. The …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138

Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)

… of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and … contracts with local organizations (providers) to run youth and community development programs, including … of 14 and 24 with paid summer employment for up to 6 weeks in July and August. The Department contracts with providers …

https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-follow

Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)

… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services … result in the District making improper or inappropriate payments. Key Recommendations Ensure compliance with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). … agencies, New York City Transit (Transit) operates bus and subway service within the City. Transit’s 27 subway lines … divided into two divisions: A Division (the numbered lines and 42nd St. Shuttle) and B Division (the lettered lines and …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

Hillside Fire District – Cash Receipts and Disbursements (2016M-284)

… Purpose of Audit The purpose of our audit was to determine whether the Board … State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… Objective Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings The School overbilled the … in charter school tuition for the 2017-18 school year and it under-billed four other resident districts a total of …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… included in our initial report, Operational Training and Medical Assessments of Train Crews (Report 2017-S-71 ). … one of the MTA’s constituent agencies, operates bus and subway service within the City of New York. Staten Island … consist of two members: a Locomotive Engineer (Engineer) and a Conductor. Induction Training is required for all …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-follow

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Town of Broome – Purchasing and Justice Court (2014M-255)

… to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 2013 …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Selected Aspects of Safety and Security in Subway Facilities

… intercoms, is maintained (working and tested). The audit covered the period from September 2019 through March …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios

… extreme weather over 10 years, but it remains uncertain if those plans will be accelerated or put off, given funding …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios

Selected Management and Operations Practices – BuildSmart NY/Executive Order 88

… (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 … York City and certain out-of-state customers. BuildSmart NY is the program created to carry out Executive Order 88 … On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and …

https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88