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Equine Health and Safety
… and regulations designed to promote the health and safety of equines at New York State racetracks. The audit covered … 29, 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and … gaming. The Commission was created by Chapter 60 of the Laws of 2012 and became effective February 1, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Operations (Saratoga County) Officials did not provide adequate oversight of water fund operations. As a … town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Residential Domestic Violence Programs (Follow-Up)
… ). About the Program With the rates of homelessness on the rise, the plight of the homeless in New York State has been …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Claims Processing … $1.2 million. Key Finding Department officials have made progress in correcting the problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followCentral Office – Controls Over Bank Accounts
… the University Controller to ensure that each bank account complies with University policies and procedures. … various aspects of the banking process, including: opening and properly authorizing accounts; making deposits to … for repurposing bank accounts and ensuring that large bank account balances are adequately collateralized or otherwise …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (2014-S-55) 90-Day Response
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s55-response.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18.
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2018-19.pdfOtisco Fire District – Audit Follow-Up (2016M-415-F)
… report released in February 2017. Background The Otisco Fire District (District) is a district corporation of the … County. The District is governed by a five-member Board of Fire Commissioners (Board). Results of Review We determined …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fDiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … it becomes increasingly difficult to stay under the levy limit while also dealing with increased costs and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2021
During this COVID-impacted year, OSC continues to advance its efforts to use data analytics in cost-effective ways to streamline and improve its auditing and oversight capabilities.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2021.pdfState Agencies Bulletin No. 860
… for the processing of payments upon separation from State service for accruals earned under the new Over 40 … BU05 Rent Regulation Services Unit BU67 Background Per side letters to the 2007-11 collective bargaining agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfControls Over the Empire State Supportive Housing Initiative
… Objectives To determine whether the Office of Temporary and Disability Assistance’s controls over the … Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeEast Ramapo Central School District – Budget Review (B25-5-2)
… 89 of the Laws of 2016, as amended, the New York State (NYS) Department of Education (SED) is required to appoint up … settled. Our review of District records, as of January 31, 2025, indicates the District will not use the $19.2 million …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment … its liability through installment payments. A DPA tends to have associated administrative costs and should therefore be … arrangement and include provisions that address failure to pay. If OSC prior approval is required, the agency must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsCUNY Bulletin No. CU-734
… (Cor Sal) with the salary that corresponds to the new step on the 04/01/2022 salary chart if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-general2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdfMental Health: Inpatient Service Capacity
In recent years, the prevalence and estimated numbers of New Yorkers living with any mental illness have increased, according to the State Office of Mental Health (OMH) and the federal Substance Abuse and Mental Health Services Administration’s National Survey on Drug Use and Health.
https://www.osc.ny.gov/files/reports/pdf/mental-health-inpatient-service-capacity.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf