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Village of Suffern – Budget Review (B19-6-3)
… Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the … are settled. The tentative budget includes a tax levy of $12,281,362 which is $1,078,728 above the limit … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Oversight of Complaint Activity
… feel they have not obtained a satisfactory resolution of a complaint with a utility regulated by the Commission may file a complaint with the Commission. OCS utilizes a complaint database to record and monitor complaints received. …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… 27 local governments are three or more years delinquent in meeting one or more annual financial reporting requirements. … undermines confidence and accountability.” In addition to meeting legal requirements, local governments and their … 27 local governments are three or more years delinquent in meeting one or more annual financial reporting requirements …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateAbout Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net … employers participating in state and local government pension plans to report their proportionate share of the collective Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Safety at Stations
… for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement … capital projects include the repair and improvement of station security, station structural components and bridges, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… than what was actually provided; $482,074 was paid for practitioner, clinic, inpatient, episodic home health care, …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … Local government sales tax collections in July increased by 212 over the same month in 2020 marking the …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentAccess-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-claimsEvergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… The Manual does not exempt charges related to collaborative school agreements from this requirement. Aim … show that the payments were reasonable. In one example, a collaborative school official provided evidence that her … Authority’s space at no cost. It is egregious that the collaborative school (a private entity) paid no rent to the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfOversight of the Pesticide Reporting Law
… information received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, … is responsible for administering the Pesticide Reporting Law (PRL), which was enacted in June 1996. The PRL requires … submitted. The PRL amended the Environmental Conservation Law (ECL) and Public Health Law to provide for the compiling …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawWindsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Horseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Management and Maintenance of Non-Revenue Service Vehicles
… services. As of October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service vehicles (1,792 Transit and 158 MTA Bus) in its fleet. Non-revenue … (LSOs) are scheduled based on mileage intervals (3,500, 6,000, or 7,500, depending on the vehicle class) or 6 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to providers. The audit covered the period April 2022 through … To determine whether the Department of Healths eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualImplementation of the Dignity for All Students Act (2017-N-6) 90-Day Response
To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) incidents are reported properly...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n6-response.pdfMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of membership in ERS, mandatory and optional. If you are a permanent, … hours. The date of membership for optional membership in ERS is the date your application is received, or the date …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… During Pride Month, State Comptroller Thomas P. DiNapoli highlighted … LGBTQIA+ employees in the workplace. “June is Pride Month, when millions of Americans come together to honor and … During Pride Month …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companies