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Industrial Development Agencies in New York State
… that offers financial incentives, including property tax exemptions, to private companies to encourage local … can result in an IDA losing the ability to provide tax exemptions. Below is an interactive map developed by the … more detailed IDA and project-level data, see IDA 2023 | LDC 2023 . …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … million in actual and potential Medicaid overpayments to out-of-state providers for such ambulatory surgery …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight … and investment firm. Finance stated the difference was due to Alternative to Incarceration (ATI) fees collected from bail cases. … To determine the extent of implementation of the 8 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… assets should be classified in the appropriate account code to indicate the type of fixed asset owned. General … assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, … in the 1970 contract and consult with the Town attorney to identify the appropriate manner to address any previous …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … services. Periodically use competition to procure services from professional service providers. The District used the … liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete all required testing of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices. The Department’s master list of business did not include all businesses with timing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… for bingo operations. Establish procedures for each fundraiser which allows the Board to verify the amounts … such as tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesWallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126CUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesOpinion 2000-1
… incurred by village police officers in connection with criminal proceedings. A village may not pay as a moral or … jury determined that the shooting was justified and no criminal charges were instituted against the police officers. You also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-43
… 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the … This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries … the disability ceases. For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 92-44
… v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 AD2d 614, 375 NYS2d 500, lv den 38 NY2d 1004, 384 NYS2d 441; Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; 1991 Opns … including both salary and fringe benefits (see, e.g., Taylor , supra ; Christian v City of Ontario , 92 Misc 2d 51, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44