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Internal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followBerkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Opinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-26“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… in the past 20 years. The results underscore the need for school districts to swiftly invest significant resources in helping students that are most in need to make up for learning loss, while pandemic … programs, new staff recruitment including teachers, and additional mental health counselors for students. 15 The …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly … living in MitchellLama developments supervised by Homes and Community Renewals HCR Division of Housing and Community …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… and look forward to a continuing partnership." “I lost my leg to bone cancer at age 12. Since then, I have fought, as a citizen, attorney and legislator, for the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesDiNapoli: State Tax Receipts Outpaced Projections Through December
… and Disbursements: State Fiscal Years 2024-25 through 2026-27 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Language Access Services (Follow-Up)
… customers will be informed about the availability of free interpretation services and that the use of a family member, … one State DMV we visited were not using Language Line for interpretation services. However, we also determined that, … at County DMVs despite these offices accounting for over 75% of the total customer-facing DMV offices. Furthermore, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followCity of Lockport – Budget Review (B21-1-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Public School Safety – Incident Reporting and Unauthorized Student Departures
… New York City Department of Education (DoE) is the largest school district in the country and serves about 1.1 million … of those students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New … Violence in Education Act (SAVE Act) requires public school districts to collect data on violent and disruptive …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… detection, and investigation of fraud and abuse. State oversight of MCOs must ensure that only eligible health …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followNew York State Employees and Federal Funding – Federal Funding and New York
… modestly to 7.1 percent. However, the proportion of FTEs in each agency that are supported with federal dollars ranges … 83.1 percent of all FTEs are supported by federal funds. In addition, the number of actual State workers whose jobs … typical work schedule equates to a full State work week. In addition, some FTEs are funded through a mix of State and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingOversight of School Safety Planning Requirements
… are complying with legislation and regulations governing school safety planning. The audit covers the period September … 2018. About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for … schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsOpinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL … is entitled to a monetary payment in the amount of the additional retirement contributions paid for the sergeant’s … local governments generally are restricted from providing additional retirement benefits beyond those provided for by a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Leaves of Absence – State Police Plan
… any documentation you have from your employer. If you are in a membership tier that is required to contribute, you will …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceLeaves of Absence – Career Plan
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absence