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Oversight of Sidewalk Sheds
… of sheds. Hazardous conditions that are not corrected can have severe consequences, as in the case of a pedestrian …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… District). The missing information included fund balance, salary disclosures and property tax report cards. Officials … find location. The audits included several recommendations for the school districts to improve the transparency of their … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About the Program The State’s Medicaid program offers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … 2017-S-35 ). About the Program The New York State Health Insurance Program (NYSHIP) covers over 1.2 million … on providing same-day surgical care. To help control costs, certain in-network ASCs have contract provisions that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryState Police Bulletin No. SP-226
… Purpose The purpose of this bulletin is to inform the agency of OSC’s … Investigators and Investigator Specialists: Employees with a Comp Rate Code of ANN who are in BU62 The attached April … subsequent rows on Job Data will be updated automatically by inserting additional rows with the Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were … Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, … and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134City of Hornell – Business Improvement District (2018M-38)
… allow City officials to adequately monitor the use of BID funds. As a result, the Council cannot evaluate the BID’s … program goals or ensure the appropriate use of BID funds. The Council did not: Enter into a written agreement … Monitor the manner in which the Association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in costs exceeding approved levels or in the allocation of money year after year that historically has not been expended …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations … of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followOverview – Travel and Conference Expense Management
… effective control over travel and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTravel and Conference Expense Management – Travel and Conference Expense Management
… One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expenseDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services discontinued operating … were appropriate for recovering the costs to the district of providing these programs and related services. To read the … taxpayers with better access to the financial workings of government. … The Unadilla Valley Central School District …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate … DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 90-9
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's … certification) LOCAL LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and … 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has established the office of village …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… may be allocated and charged back to the sewer district. Article 5-A of the County Law (§250 et seq.) contains … Law to chargeback such costs (see 28 Opns St Comp, 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of … (Municipal Home Rule Law, §10[1][ii][a][1]). Also, article 4 of the Municipal Home Rule Law authorizes charter …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties exception); …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL CONSERVATION LAW, §27-0925; …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… number of tourists is nearly back to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending and the … for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, about 7% … tax revenue for the city in fiscal year (FY) 2024, a 16% jump since FY 2020. This is significant for the city, as the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination