Search
Oversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … overseeing school fire safety, including mandatory fire and building inspections, and for ensuring schools’ … was issued on August 24, 2016, covering the period January 1, 2013 through May 18, 2015, determined whether the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followSelected Aspects of Incident Intake and Investigation
… by six State Oversight Agencies (SOAs) and more than 3,000 SOA licensees, facilities, providers, or entities certified …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationReporting and Utilization of Bias Incident Data
… is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate Crimes Task …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background Our initial audit report, which was issued on September 15, 2011 … from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followOversight of Adult Protective Services Programs (Follow-Up)
… Services (OCFS) administers the Adult Protective Services (APS) – a program of State-mandated services for adults (over age 18) who, because of a mental or physical … the Bureau informs the APS provider of its findings. Based on the findings of the Review, the Bureau may require the APS …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followTown of Dayton – Audit Follow-Up (2019M-221-F)
… did not properly manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted … condition and financial reporting. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fOpinion 2006-3
… within the area to be served (see 47 USC §541[a][2]; see, gen.,103 NY Jur 2d, Telecommunications, §191). In this case, … Service Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Law §212[6]; Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Town of Colonie –Justice Court Operations (2014M-114)
… Purpose of Audit The purpose of our audit was to assess internal controls over the Court’s financial activity for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Hampton – Justice Court Operations (2013M-305)
… and accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze all open case files and bail records to determine if there are additional payments held. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… information more transparent; improves visibility by outside parties into State operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves internal controls by focusing on preventive and automated approaches, rather …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… protect their assets by tightening their internal controls and strengthening checks and balances,” DiNapoli said. “Prevention is the best way to … public funds.” “The vast majority of fire departments are run by committed and amazing volunteers who risk their lives …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesDiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… A 58-year-old Binghamton woman, Joy LaBarr, was charged with stealing … State pension payments intended for her deceased father-in-law, State Comptroller Thomas P. DiNapoli and Broome County …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdf