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Signal Maintenance, Inspection, and Testing (Follow-Up)
… Objective To assess the extent of implementation of the 18 recommendations included in our initial audit report, … the issues we identified in the initial audit. Of the 18 audit recommendations, three were implemented, ten were … report. … To assess the extent of implementation of the 18 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … contracted with CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 … commercial drug rebate revenue attributable to eligible prescription drug claims in its temporary holding account. We …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followLong-Term Care Ombudsman Program (Follow-Up)
… report, Long-Term Care Ombudsman Program (Report 2018-S-48 ). About the Program Under the federal Older Americans Act …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followCompliance With Jonathan’s Law (Follow-Up)
… Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a … promptly provide a copy of the written incident report; Offer to hold a meeting with a qualified person to further … under Jonathan’s Law. We determined that OPWDD did not implement processes to effectively monitor whether …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followState Agencies Bulletin No. 1772
… with NYSPO access can opt out of receiving a paper Form W-2 statement. Affected Employees Employees … agency participating in NYSPO, and have been provided a username to log into NYSPO. Employee Actions/ Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2Housing Preferences for Disabled Veterans (Follow-Up)
… Background In November 2007, the Private Housing Law was amended to require housing companies to provide disabled veterans with a preference in the admission to Mitchell-Lama housing developments. Our initial … failed to follow the Division’s guidance concerning the law, and the Division failed to monitor the housing companies …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followOpinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or partly within the Adirondack Park and has within …
https://www.osc.ny.gov/legal-opinions/opinion-96-1State Agencies Bulletin No. 949
… Act (ARRA) includes changes to the monthly exclusion for qualified transportation fringe benefits. This qualified … fringe benefit is excluded from an employee’s gross income for Federal income tax purposes and from Social Security and … administers the pre-tax transportation benefit (NYS-Ride) for employees in companies other than CUNY. Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/949-nys-ride-transportation-benefit-program-and-cuny-transit-benefitOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … poundage fees on income executions amounting to 5% of the principal and interest collected. Poundage is collected in … claims arising out of condemnation proceedings or wrongful death actions shall not exceed 6%, and that interest on any …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Child and Dependent Care Credit
… by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid … inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit … including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors … food supply - from the producer to the retailer to the consumer. Major activities include conducting unannounced …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringMission Statement and Performance Measures
… compare the actual project end date and cost with the latest formal projections, not the baseline figures … late when compared to the original baseline end date, to seven months early when compared to the latest projection. Key Recommendations Identify the causes in …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 2007-5
Whether a resolution of a county board that provides for the transfer of monies from a capital reserve into another fund is subject to referendum requirements
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 90-10
… OF HIGHWAYS -- Powers and Duties (trimming or removal of trees) LOCAL LAWS -- Streets and Highways (highway … not, by resolution or local law, empower either type of body to prevent or impede the highway superintendent's … Village of East Hills , 41 NY2d 446, 393 NYS2d 691; Tagg v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Agencies Bulletin No. 1725
… Purpose To provide the Division of Homeland Security and Emergency … instructions for processing the 2018-2019 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
To assess the extent of implementation of the three recommendations included in our initial audit report Improper Overlapping Medicaid and Essential Plan Enrollments
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followNew NY Broadband Program (Follow-Up)
… report. Of the initial report’s three recommendations, one was implemented, one was partially implemented, and one is no longer applicable. Key Recommendation ESD officials …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followSecurity 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-followAddiction Support Services During Emergencies (Follow-Up)
… ). About the Program The Office of Addiction Services and Supports (OASAS) certifies providers to operate over … inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service Bulletins—to providers … are required to develop, maintain, and update an Emergency Preparedness Plan (Plan) to help them prepare for, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followHazard Mitigation and Coordination (2021-N-8) 180-Day Response
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8-response.pdf