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Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… Port Authority included funds for vehicle and equipment rentals in its annual Purchase Program. We also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followWorld Trade Center Presumption – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-centerCompliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… statutes. Key Finding The Board engaged the services of a Certified Public Accountant (CPA) to perform duties that …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, … and for ensuring schools’ compliance with fire safety provisions established in the State Education Law, the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followOversight of Homeless Shelters (Follow-Up)
… responsible for monitoring Local Districts’ oversight and inspection of uncertified shelters, and for ensuring they … provided to Local Districts in the areas of shelter inspection and the correction of deficiencies. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to … local governments short by about $327 million compared to last year. Although the first quarter of 2020 was relatively … the decline in retail activity and the large and growing numbers of New Yorkers who have lost their jobs have …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownConclusion – Travel and Conference Expense Management
… should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference … should implement controls that will minimize the risk of abuse or fraud occurring in travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesImproper Payments to a Physical Therapist (Follow-Up)
… of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for the … who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in accordance with its … $116,298 in overpayments made to Mr. Amir. However, at the time we completed our follow-up fieldwork, none of the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followService-Disabled Veteran-Owned Business Program Implementation
… Purpose To determine the extent of progress that the Office of General Services (OGS) has made in implementing the … in State contracts. The Act also created the Division of Service-Disabled Veterans’ Business Development (Division) … To determine the extent of progress that the Office of General Services OGS has made …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationSecurity Over Critical Systems (Follow-Up)
… Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State public … maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followWage Theft Investigations (Follow-Up)
… in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … follow up, the Division only had 305 cases that were open for more than one year. This was accomplished primarily by … its upstate districts conduct mail/phone investigations for the New York City area, where the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followState Agencies Bulletin No. 2166
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining … It is essential that PayServ contains correct and current address information for all NYS employees. In an effort to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateOversight of the Farm-to-School Program (Follow-Up)
… relationships between schools. The Program is intended to connect schools with local farms and food producers, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEfforts to Collect Delinquent Taxes (Follow-Up)
… of delinquent taxes, the Department has the authority to waive or abate (reduce or eliminate) some tax liabilities – …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followMarion Central School District – Procurement (2022M-3)
… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service providers. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Oversight of Grants (Follow-Up)
… implementation of a new Statewide Grants Management System, currently scheduled for April 2014, which they …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followOpinion 94-11
… anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend … the district. You have inquired whether a board of fire commissioners of a fire district may expend fire district … views. In the cited opinion, we were asked if the board of commissioners of a fire district could expend district funds …
https://www.osc.ny.gov/legal-opinions/opinion-94-11