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A Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfChapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
Chapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-53-laws-temporary-municipal-assistance-appropriation.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4)
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4.pdfFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… in questionable disbursements that were not supported by invoices or authorized by the Board. We identified questionable disbursements and … and canceled check images with the amounts recorded by the Treasurer or compare cash balances on bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsFreedom of Information Law (FOIL)
… made electronically or by fax. Records Maintained by OSC A list of records, by subject matter, maintained by OSC may be found in the Subject Matter List . Some of the listed records may be exempt from …
https://www.osc.ny.gov/help/foilContinuity of Operations Planning (Follow-Up)
… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … essential features of the COOP best practices endorsed by the Division. We also identified some opportunities for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOversight of Campus Foundations (Follow-Up)
… Foundations (Report 2016-S-93 ). About the Program The State University of New York’s (SUNY) State-operated campuses are authorized to contract with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followAccountability and Surplussing of Vehicles
… and whether staff used those vehicles solely for official State business. The audit covered the period April 1, 2016 … OPWDD reports having 115 State-run residences overseen by four local Developmental Disabilities Services Offices … incomplete vehicle logs, including logs for vehicles used by some high-ranking staff. Due to poor monitoring, OPWDD …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesProtection of Child Performers (Follow-Up)
… Purpose To determine the extent of implementation of the two … 4-A of the State Labor Laws, which were established to protect child performers whose interests and well-being …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followAdministration of Tenant Complaints (Follow-Up)
… Homes and Community Renewal (HCR) consists of all the State’s housing and community renewal agencies, including the … of affordable low- and moderate-income housing in New York State. The Division’s Office of Rent Administration (Office), … complaints. We note that the number of complaints received by the Office has increased, as our initial audit found that …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followOversight of Public Water Systems
… (Department) is providing effective oversight of the State’s public water systems to ensure water is suitable for … oversight includes efforts to ensure that PWSs comply with State Public Health Law and State Sanitary Code (Code) requirements as well as EPA …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsSafety of Seized Dogs (Follow-Up)
… period, during which time the dog may be redeemed by its owner. The minimum period a seized dog must be held is … inspections that exceeded the time frame for completion by 30 days or more, including 100 that followed a prior …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followExamination of Official Station Designation
… the official station of a Department employee in calendar years 2013 and 2014. Background According to the … official station will normally be the employee’s main place of business (i.e., the place where the employee works more than any other work …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationExamination of Procurement Card Payments
… Disabilities Long Island Developmental Disabilities State Operations Office (DDSOO) complied with New York State … agency contracts over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsEnforcement of Mitchell-Lama Surcharge Provisions
… at MitchellLama housing developments supervised by NYC HPD …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… there was no single comprehensive record maintained by CUNY listing all fellowships granted during our audit … including activity summaries required to be submitted by fellowship recipients upon the completion of their …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followCollection of Electronic Waste Fees
… Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). … for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell more … Improve controls over the collection and reporting of fees by: separating the handling and recording of cash receipts to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOversight of Food Service Establishments
… monitors designated health departments’ oversight of food service establishments to ensure they comply with the … (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick … for overseeing New York State’s more than 90,000 food service establishments (Establishments) and for ensuring …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsVillage of Nassau – Budgeting (2018M-3)
Village of Nassau Budgeting 2018M3
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Selected Aspects of Travel Expenses
… Purpose To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City … Procedures that incorporates the travel policy directive by reference. Since July 2009, MTA has contracted with a firm … Services Administration (GSA) and the U.S. Department of State (DOS) regarding lodging rates. For trips booked by …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expenses