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Outstanding Violations (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …

https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow

Procurement and Contracting Practices (Follow-Up)

… (ITS), formerly known as the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable legal, regulatory … policies. This did not result in the best value for the taxpayers, but instead led to a waste of substantial …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-follow

State Agency Small-Dollar Purchases (Follow-Up)

… included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our … Audit/Report of Interest Office of General Services: State Agency Small-Dollar Purchases (2009-S-56) … recommendations included in our initial audit report State Agency SmallDollar Purchases …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow

Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013

… Determine whether the Workers Compensation Board has adequate procedures in place …

https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31

Access-A-Ride Accident Claims

… calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 … of the first annual review. However, this practice is not in writing or approved by the Department of Motor Vehicles. … them of their responsibility to report accidents to AAR in accordance with their contract and ensure they have a …

https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claims

Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims

… of Health (Department) in an effort to more accurately pay providers for services rendered. Accordingly, APG claims are … questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …

https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claims

Reporting of Billboard Income (Follow-Up)

… 2011-N-2 ). Background Our initial audit, which was issued August 15, 2013, found that the New York City Department of …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-follow

Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)

… ). About the Program Our initial report, which was issued on April 10, 2018, examined whether the Division of Housing … that tenants whose income exceeds the maximum income limit by 25 percent or more require DHCR’s approval to remain in … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow

The 80/20 Housing Program (Follow-Up)

… provides low-interest financing to multifamily rental developers who commit to designate at least 20 percent of a … provide real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax abatements through Section 421-A of …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-follow

Elevator Safety (Follow-Up)

… that elevators are tested, and monitors the results. The Building Code requires that elevators under DOB’s … are generally performed by companies hired by DOB. Building owners hire DOB-licensed inspection companies to … are generally performed by companies hired by DOB. Building owners hire DOB-licensed inspection companies to …

https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-follow

SUNY Bulletin No. SU-375

… is to notify agencies of a change in the dues structure for employees represented by UUP. Affected Employees: SUNY … the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $38,087 or less is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-375-united-university-professions-uup-change-dues-structure

Higher Education – 2023 Financial Condition Report

… any remaining tuition expenses at SUNY or CUNY after other federal and state grants and scholarships have been applied. …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education

Accounts Payable Advisory No. 12

… card payments properly, Business Units must enter the full billing account number followed by the two digit month …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117

City of Salamanca - Collections (2023M-131)

… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings  The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)

… tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. … the 26 (50 percent) employees tested. Key Recommendations District officials should: Consider automating the time …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019m

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to … reviewed 20 disbursements totaling $32,553 and found two cash advances totaling $1,780 did not have the proper … are maintaining detailed independent records. Ensure that cash advances are approved by the appropriate District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

West Seneca Fire District #4 – Procurement (2020M-52)

… Determine if District officials are obtaining competitive pricing in compliance with the District’s procurement policy … 42 purchases totaling $149,854 to demonstrate competitive pricing. Key Recommendations Update the procurement policy to … Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52