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Oversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … of Disability Services (Report 2021-S-42 ). About the Program The State University of New York (SUNY) is the … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented costeffective measures to control expenditures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureOpinion 92-4
… DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its … a fire district may expend fire district moneys to pay for supervised physical fitness training sessions for active …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Controls Over Capital Improvements at City-Owned Homeless Shelters
… determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the capital improvement process at … unit of the New York City Department of Social Services, is the primary agency responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersOpinion 92-1
… substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit … (4) The fiscal officer of the municipality, or a designated bank or trust company, is required to collect … is authorized (see, e.g., General Municipal Law, §872, re: industrial development agencies; General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… [ read complete report - pdf ] Audit Objective Determine whether the … support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyComptroller's NYS Common Retirement Fund Responsibilities
… reach the Comptroller for final approval. Participate on advisory committees that meet periodically throughout the … some committees also have a financial disclosure policy . Advisory Council for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesOpinion 2007-8
… company and to the contracting municipality within 180 days of the end of the fiscal year audited. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8State Agencies Bulletin No. 127
… have been established for PEF employees: 395 PEF Auto (Liberty) 396 PEF Home (Liberty) These transactions will be submitted directly to … Questions about the insurance programs may be directed to Liberty Mutual Customer Service at 1-800-526-1547. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/127-new-voluntary-insurance-codes-pefRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely. Key Findings RCIDA … adequately monitor and report all projects’ PILOT billings to the Public Authorities Reporting Information System … policies and procedures, including a secondary review, to ensure all PILOTs are billed and distributed accurately. …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Cohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Selected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Central New York Regional … Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45 … The Department of Labor (DOL) — along with 33 Local Workforce Development Boards, 95 One-Stop Career Centers … (Career Centers), and 21 agencies and authorities — offers workforce development (WFD) programs and services that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesHealth and Safety of Children in Foster Care (Follow-Up)
… Plans were completed timely. We also found that the CONNECTIONS information system did not have sufficient case …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… four recommendations included in our initial audit report, Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program ( … ). About the Program HCR is the State’s affordable housing agency, with a mission to build, preserve, and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1971.3
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct … purpose of this bulletin is to provide stepbystep guidance for Direct Deposit entry and provide details of the Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34XII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… York Independent Systems Operator (NYISO). NYISO provides electricity to Business Units throughout New York State and … in question. For example, if the Business Unit purchased electricity with funds from an advance or sole custody … the account using the appropriate account code for electricity utilities. A complete list of account codes for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorUnified Court System Bulletin No. UCS-272
… of continuous service, 25 years of continuous service or 30 years of continuous service in the UCS as of March 31, … $2,050 25 – 29 years 04/01/1989 through 03/31/1994 $2,150 30 or more years 03/31/1989 and earlier $2,250 Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-272-april-2019-state-new-york-unified-court-system-ucs-longevityXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a … Guidance on requirements for Quick Contracting for non-construction contracts is provided in XI.6.A Quick … the State Comptrollers OSC Quick Contracting Program for construction contracts the State agency must provide a formal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-construction