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Mitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… applicants have been waiting for more than 20 years with many having little or no chance of getting an apartment. … found that HPD had not established criteria to decide how many applicants should be selected and placed on waiting … because they didn’t pay their fees. They could not explain how this supposed error occurred, but neither HPD nor the …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeContinuity of Operations Planning (Follow-Up)
… our initial audit report, Division of Homeland Security and Emergency Services: Continuity of Operations Planning … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the … sectors. Further, the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followLow Income Home Energy Assistance Program – Federal Funding and New York
… designed to assist income eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2025, … benefits are based on income, household size, the primary heating source of the household and the presence of a … HEAP beneficiaries are responsible for and/or own the heating equipment, so counties with a high number of renters …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programDiNapoli: Fewer School Districts Overriding Tax Cap
… For a district-by-district breakdown of tax levy data, download the Excel file here: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capCost Reporting of Programs Operated by Gateway-Longview, Inc.
… (Gateway) to the State Education Department (SED), Office of Children and Family Services (OCFS), Office of Mental Health (OMH) and Department of Health (DOH) were properly calculated, adequately … Gateway to the State Education Department SED the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incQuality of Internal Control Certification
… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the … 2012, the Division submitted its annual Internal Control Certification and reported full compliance with all but one …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMitigation for Extreme Weather Conditions and Flooding
… tested and updated the plans and inspected/maintained the equipment to ensure they can be deployed when needed. The … 2023. The Transportation, Engineering, and Maintenance of Equipment departments either were not in compliance or did … stated that they procure winter operation materials and rental equipment almost year-round, which is not in …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-floodingDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… used public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfTown of Bethany – Town Clerk Fees (2017M-226)
… of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Town of Hillsdale – Justice Court Operations (2014M-312)
… Key Findings The Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and accountability analyses and review … that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Accessibility for People With Disabilities (Follow-Up)
… for all New York State residents and visitors. Title II of the 1990 Americans with Disabilities Act (ADA) …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followState Agencies Bulletin No. 1945.1
… Correct History requests. The Workers’ Compensation team will continue to review and enter these transactions. … all correct history requests, OSC’s Workers’ Compensation team will review the request, manually enter these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservPort Washington Union Free School District – Payroll (2025M-38)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… From 2017 to 2022 New York’s four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments, but only … saw gross gaming revenues exceed pre-pandemic levels in 2022. That did not translate into greater local gaming taxes, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesDetermination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesChenango Valley Central School District -- Budget Review (B18-4-3)
… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … with the fiscal year during which the municipality or school district is authorized to issue obligations and for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… general fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10 requires municipalities …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Town of Sidney – Budget Review (B4-15-18)
… hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18