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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from January … crimes. In 2014, the U.S. Congress enacted the Preventing Sex Trafficking and Strengthening Families Act, which …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkOpinion 91-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … the contract is subject to a permissive referendum. You have informed us that the district in question was …
https://www.osc.ny.gov/legal-opinions/opinion-91-14SUNY Bulletin No. SU-277
… automatic processing of the 2019 UUP 2% Salary Increase and provide instructions for payments not processed … the 2016-2022 Agreement between the State of New York and UUP, provides for an increase of 2.00% to basic annual … Increase will be paid using the following effective dates and check dates: Pay Basis Code Effective Date – 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-277-2019-salary-increase-psnu-employees-represented-unitedDiNapoli: State Financial Condition Improving
… short-term financial condition continues to improve and the state has built on its reserves, but the 2015-16 … budget gridlock of the past,” DiNapoli said. “The Governor and the Legislature deserve credit for that. On the positive … state fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOpinion 94-16
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … depository when IDA governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as … GENERAL MUNICIPAL LAW, §§800(3), 802(2)(a), 803, 883: An individual who is a member of the governing board and …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Thousand Islands Central School District – Financial Management (2022M-201)
… manage fund balance and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to reduce the tax levy. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… artery for the New York region. On September 18, 2013, LIRR awarded a contract to procure new M9 rail … the 92 base cars by almost 3 years and over budget by $8.9 million. In addition, LIRR had not assessed or collected …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its … in the shadows it may result in spending that is contrary to the company’s long-term interests and cause real damage to … percent) and Valero Energy (51.6 percent). "Investors have made it clear that they are concerned about political …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and … (from October 3, 2014 to February 4, 2015), but could have been completed in a few weeks if ESD officials were …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programGarrison Union Free School District – Information Technology (2023M-127)
… equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated … to District officials, we found: District staff did not have sufficient documented guidance or plans to implement … IT disruption or disaster. As a result, District officials have an increased risk they may not recover data and resume …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … were not supported. As a result, the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation on file for four properties receiving …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… by the Retirement and Social Security Law, is seeking to contract with physicians having general and specialized … with the members’ applications for retirement benefits. To view the advertisement, visit the New York State Contract … Stop 13-2 Albany, NY 12236-0001 Note: some documents have been posted in Adobe Acrobat PDF format and may be …
https://www.osc.ny.gov/procurement/rfqual-22-03DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… by the state Division of the Budget (DOB), according to the monthly State Cash Report released by New York State … Biden’s proposed stimulus plan, with new aid to help states and localities fill gaps created by the COVID-19 pandemic, is another hopeful sign. We still have a long way to go, and it’s essential that leaders in …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … OSC will be pleased to assist you with any questions you have regarding the information contained in this guide or any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionDover Union Free School District - Information Technology (2018M-112)
… complete report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was … and blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Moriah Central School District - Cash Management (2019M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… deceived the Town to pocket over $14,000 in public funds," DiNapoli said. “Thanks to my office’s partnership …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… adequate accounting records. ECA clubs did not always have adequate supporting documentation for collections, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… transportation expenses between work locations), including hotel costs and per diems, is taxable as income to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance increased from $9.5 million as of June 30, 2014 to $18.3 million as of June 30, 2016. Unrestricted fund … and exceeded the statutory limit. Officials need to improve budgeting practices to more effectively manage …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-audits