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Street Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfMTA’s Paratransit Program: An Overview
Costs for the Metropolitan Transportation Authority’s (MTA) program to provide transportation services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2024.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with … records after an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $5,000 … Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s Department that she wrote herself extra salary …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … budget-to-actual reports to the Board on a regular basis. Use the budget-to-actual reports to monitor and control the …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Avon Central School District – Financial Management (2024M-75)
… The Board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Inspecting Highway Bridges and Repairing Defects
… York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period … 2012. Background NYSTA is responsible for inspecting its bridges and repairing any defects found during inspections. … engineer. As of July 2012, NYSTA records show it owns 792 bridges. Between January 2008 and July 2012, 610 flags were …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and … years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized … and Rattles’ Executive Director owns a related company (Green Educational Services, LLC), which operates private day …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSelected Aspects of Travel Expenses
… Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels were necessary and … Metro-North Railroad, and MTA Capital Construction – and a Headquarters (MTAHQ), which provides administrative support. …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall today pleaded guilty to felony counts of … Garcia announced. “Instead of safeguarding public money, Alexander McDougall abused his authority, diverting taxpayer … St., Albany, NY 12236. … Former Deputy Erie County Clerk Alexander McDougall today pleaded guilty to felony counts of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyDiNapoli Releases Bond Calendar for Fourth Quarter
… Dormitory Authority of the State of New York – two bond sales totaling up to $1.25 billion in tax-exempt and/or … taxable fixed rate bonds for the month of October, and two bond sales totaling up to $15.9 million in fixed and variable … for the month of November. Empire State Developmen t – a bond sale of up to $1.20 billion of tax-exempt and/or taxable …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only … unnecessary funds result in inflexibility and inefficient financial administration. The fund categories and related … is reported in the Government-wide Financial Statements - Statement of Net Position. Debt service payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 1995.2
… This bulletin is superseded by Payroll Bulletin No. 1995.3 . Purpose The purpose of this … processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19952-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.1
… This bulletin is superseded by Payroll Bulletin No. 1995.2. Purpose The purpose of this … processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19951-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.3
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at a DOH facility. Affected Employees … Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19953-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-169
… that are paid as an amount such as ADJ, OTO, RGO and SCO will not be automatically adjusted. The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… whether the Department of Health (Department) paid for claims in violation of federal and State regulations that … require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2020, New York’s …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughter