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Oversight of Hazardous Materials and Waste
… campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 through … to further reduce risk relating to hazardous materials. This may include (but not be limited to): Assessing risks to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… owners (3 rd in 2022) and renters (13 th in 2022). The share of New York’s renters who are cost burdened (52.4%) is far greater than the share of cost-burdened homeowners (28%). Several factors … households were burdened across all regions. The greatest share was on Long Island (51.4%), which has the smallest …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… future debt service costs, saving New York taxpayers a total of approximately $50.2 million on a cash flow basis … on March 23, 2021. “This voter-approved borrowing is for major transportation, education and environmental … Quality (1986), Clean Water/Clean Air (1996), and Smart Schools (2014). The Series 2021A Tax-Exempt Bonds will …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsCUNY Bulletin No. CU-447
… all employment and income taxes. Questions Questions about this Bulletin may be directed to your Payroll Auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleOpinion 88-75
… This opinion represents the views of the Office of the State … of a municipal attorney, we will assume, for purposes of this inquiry, that you possess such powers or duties. There … the contract with your firm contrary to public policy. This concern becomes particularly notable when it is observed …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Effectiveness of the Information Technology Transformation
… how effective the IT Transformation process has been in ensuring that the resulting Office of Information … and whether the Transformation has been successful in standardizing the processes followed by each agency. The … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfDiNapoli Announces State Contract and Payment Actions for April 2016
… County. Department of Transportation $52.8 million with El Sol Contracting ES II Enterprises Joint Venture for …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016Cost-Saving Ideas: School District Auditing – Internal Auditor
… Get additional information on cooperative agreements by contacting our regional office that serving your district or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorNYC Schools Underreporting Bullying and Harassment
… were not always recorded in DoE’s database because staff differed on when something had to be reported. For example staff at some schools told auditors that incidents were only … This has resulted in an inconsistent understanding among staff, which influenced incident reporting. Incidents …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentTown of Johnstown – Payroll (2014M-55)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1 through December 31, 2013. Background The Town of Johnstown is located in Fulton County, has a population of … The purpose of our audit was to examine the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Voluntary Compliance Program
… checklist to determine reporting liability. A reach-back period of ten years plus the dormancy period applies to … case by case basis, such as correcting a previous mistake. Contact the Voluntary Compliance Unit (VCU) to check for … types of property can be found in the APL, or contact us if you have a question. Prior to reporting, complete due …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by the New York …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualAdministration of Non-Competitive and Limited-Competition Contracts
… is required to comply with the provisions of the City’s Rules of the Procurement Policy Board (Procurement Rules). During our audit period, ACS had 1,884 active … ACS officials did not always comply with the Procurement Rules and document their justification for awarding certain …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… with United to process and pay medical claims for services provided to Empire Plan members. United contracts … at rates established by United, to furnish medical services to Empire Plan members. United pays these … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomes