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Selected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … agency that manages, maintains, and runs subway service in New York City. Transit has 472 subway stations in four … are not wanted) or cyberattacks, while safety is focused on preventing incidents caused by physical hazards, such as …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesVillage of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … ensure the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and provide the Board with adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Utilization of the Arch Street Yard and Shop Facility
… – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was needed for East Side … Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the sentencing of … than $200,000 in inflated payments. This sentencing is the latest in the combined efforts of the Comptroller and …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandSteuben County – Court and Trust Funds (2024-C&T-4)
… and annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court are performed, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… day-to-day operations of the businesses. They controlled payroll, the hiring and firing of employees, corporate …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 89-54
… on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-54South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) … adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
To determine whether the Metropolitan Transportation Authority MTA New York City Transit Transit identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding We also determined whether the MTA testedupdated the plans and
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsDiNapoli Announces State Contract and Payment Actions for February 2016
… corporate and other refunds. $335.9 million for 789,000 property tax freeze credits. Office of Children and Family …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… have implemented proper controls over their medications and related supplies. Our audit covered the period July 1, … health care alternative for preschool, elementary, middle, and high school students in low-income, high-risk … medical facilities (e.g., hospitals, diagnostic and treatment centers, and community organizations) that …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 1, 2017 through December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… records prior to filling textbook orders or ordering new textbooks. The Board should require a District-wide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Police Bulletin No. SP-67
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Effective Date Payment will be made in a separate check. Administration pay period 4L/5C, checks … eligible employees. Eligibility Employees who are active in Bargaining Unit 62 on 04/01/03 shall receive $177 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-67-equipment-allowance-payment-employees-represented-nys-policeOpinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State Pension Fund Value $194.3 Billion
… in the state fiscal year (SFY) that ended on March 31, 2020, reflecting a slight decrease as a result of the … early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered in the second quarter of 2020. “Despite very solid returns through …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionFine Fire District – Board Oversight (2023M-81)
… activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … reports to manage operations or that the District’s required annual update documents (AUDs) were filed. Conduct … of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Accounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdf