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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… (Return to Top) VO1856 (Rev. 12/17) © 2017, New York State and Local Retirement System (Return to Top) … Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… audit report, New York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies ( … Department of Health: NYC School-Based Health Centers: Security and Controls Over Medications and Related Supplies …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and … were married. The owner of the billing company used two other providers’ Medicaid identification numbers to gain … two were implemented, five were partially implemented, and one has not yet been implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… City Transit performs its responsibilities in an effective and efficient manner. Specifically, we determined whether: fines and fees were collected timely; appropriate actions were taken to collect fines and fees that were overdue; and fines and fees collected were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… of dollars in payments that should not have been paid or for which they could not provide proper justification,” … in these incentives. ECMCC also offered a bonus program for all MC employees and paid 80 employees a total of … payments made to the four physicians cited in the report, and determine if additional disallowances and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly … to June 30, 2012. Background Metro-North, a subsidiary of the Metropolitan Transportation Authority (MTA), has four … a stop. Key Recommendations Monitor employees' time and attendance to ensure that they are only paid for actual hours …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Ethnicity Race / Ethnicity Sector Workers All NYC Workers White 56% 35% Hispanic or Latino 17% 27% Black or African … Workforce by Demographic Group Establishments Immigrant White Hispanic or Latino Black or African American Asian …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and private institutions of higher education. “New York has a robust higher education sector that attracts students and investment to our colleges and universities, which …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Report 2019-S-64 ). About the Program When …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Long Island Rail Road (LIRR) used the American Recovery and Reinvestment Act funds efficiently and for authorized purposes and whether the funds were properly monitored to prevent …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… needs to do a better job of maintaining its security and safety equipment, including Closed-Circuit Televisions … the 2010-2014 capital program but did not start until 2021. As of May 2023, six of the 30 projects were completed … A repair ticket for a Help Point Intercom opened on March 10, 2022 didn’t get fixed until 17 days later, despite …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written policies to protect PPSI on MCDs and ensure that a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfPandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfConflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfTax Levies and Tax Rates for 2012 and Prior Years - Supplementary Information for 2012
Explanation of Tables for Real Property Tax Levies
https://www.osc.ny.gov/files/local-government/data/pdf/narrative12.pdf