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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… requires DYCD and ACS to submit an annual report to the Speaker of the NYC Council documenting the number of youth in … the sex-trafficked and at-risk youth they identified had received adequate services, such as safe housing and medical, … ACS and other stakeholders to reassess the process for gathering data and completing the LL41 annual reports. Make …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkNewfield Central School District – IT Asset Management (S9-22-17)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. However, the adopted general fund budget includes …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow and ice from) STATE CONSTITUTION, ARTICLE VIII, §1; …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… up boces ontario seneca yates cayuga wayne multiyear planning software management …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services provided at ASCs that … required to use in-network anesthesia providers. For the period January 1, 2012 through December 31, 2016, we …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… at the Arch Street Yard and Shop Facility (Facility). The Metro-North Railroad (MNR) was billed $707,694 of the operating expenses …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followA Review of the Proposed Capital Program for the Metropolitan Transportation Authority - September 2009
The MTA’s commuter railroads, bridges, and tunnels have been largely restored to a state of good repair, with some exceptions.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2010.pdfTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… and acupuncture-related services such as heat and massage therapy. We issued our initial audit report on October 27, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureReview of Credit Card Expenses at Finger Lakes DDSO
… living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household … of household items. Key Recommendations Ensure employees at Finger Lakes DDSO follow New York State procurement …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoLong Lake Central School District – Payroll (2016M-90)
… not adequately segregated because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli: Trouble Ahead for Local Governments and Schools
… financial assistance to help states and local governments weather difficult times. Between 2008 and 2010, in response … yet determined if this aid will be paid to municipalities at a later date. While property taxes provide revenue … Pandemic Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… included in our initial report Group Health Incorporated: New York State Dental Program - Payments for … was issued on July 28, 2010, examined whether Group Health Incorporated (GHI) established adequate controls over the … Department of Civil Service contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followState Health Department Should Improve Enforcement of Nursing Home Violations
… and delays with how it is assessing fines to nursing homes after violations are found, according to an audit … P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, auditors … deserve credit for their timely inspection of nursing homes but more must be done. Families need to know their …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsDiNapoli: New York on Better Financial Footing
… practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New … budgetary improvements since the Great Recession to put it on solid financial footing, and the result is that the … scope of State Operating Funds. The Financial Plan relies on $3.6 billion in temporary resources, excluding …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingPerformance of Duty Disability – Career Plan
… service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit … may be eligible to receive. You must also select an option for the payment of your disability benefits . Filing You, …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Regional State Park Police Plan
… service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit … be eligible to receive. You must also select an option for the payment of your disability benefits . Filing You, …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityControls Over Cash Advance Accounts
… accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit covers the … of cash advance accounts, which State agencies may use for petty cash, travel, and other funding needs such as …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accounts