Search
Lehman College – Controls Over Bank Accounts (Follow-Up)
… were either improper (did not comply with CUNY and/or State and City policies and procedures) and/or were … levy dollars that Lehman should have turned over to the State. As of March 2015, these funds totaled over $1 million. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followRailroad Bridge Inspection Program (Follow-Up)
… to as the Rail Safety Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followCompliance With the Clery Act (Follow-Up)
… included in our initial audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, … York (SUNY) to develop strategies to enhance compliance with the Clery Act and to investigate and correct errors and discrepancies in statistics to ensure compliance with the Clery Act. Key Finding SUNY officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followOrleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Follow the procurement policy, applicable statutes and contract terms. Town officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tupper Lake Central School District – Records and Reports (2021M-14)
… records and reports were maintained to allow Tupper Lake Central School District (District) officials to … records and reports were maintained to allow Tupper Lake Central School District District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Delaware County – Assigned Counsel (2016M-384)
… period January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of … Key Findings County officials began working with the Delaware County Bar Association (DCBA) to update the County’s … Delaware County Assigned Counsel 2016M384 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Real Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … use to which the property is put, the owner's ability to pay taxes, the desire of the State and local governments to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Opinion 88-78
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be passed unless: (a) it is upon …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 95-30
The authority for public libraries to invest moneys raised by taxes and nontax moneys such as gifts
https://www.osc.ny.gov/legal-opinions/opinion-95-30Unified Court System Bulletin No. UCS-338
… 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York … Ineligible Employees 88 New York City Judicial Staff CT Background: Chapter 1 of the Laws of 2023, which … the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-338-april-2024-state-new-york-unified-court-system-ucs-increasesSUNY Bulletin No. SU-369
… minimum wage increase. A memorandum dated 09/14/2016 from Nancy L. Zimpher, former Chancellor of the State University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York State than in … To determine if the Department of Financial Services adequately monitors the States title …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that puts greater … a recession. The MTA has begun to lay out options for its funding partners, leaving them with some tough decisions. The … to be too large for the MTA to manage without additional funding or significant fare and toll increases that could …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenEDSS - Contract Reporter Exemption Request Help
… Financial System (SFS). What are examples of acceptable price justification? Solicited quote effort with at least … prices OGS pricing Historical cost Manufacturers published price list Manufacturing costs plus profit Cost comparisons … no other documentation can be offered to help demonstrate price reasonableness). A description of the due diligence …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpOpinion 89-30
… gasoline for re-sale to private organizations (1982 Opns St Comp No. 82-73, p 90; 1977 Opns St Comp No. 77-904, unreported; 1966 Opns St Comp No. 66-749, unreported; cf. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… if the provider inappropriately billed Medicaid for vision services. This audit covered the period January 1, … provides a wide range of medical services, including vision care, to individuals who are economically …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit focused primarily on expenses claimed on … with the Manual’s guidelines. Key Recommendations To SED: Review the recommended disallowances resulting from our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOversight of Direct Placement of Children (Follow-Up)
… of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children … Act (FCA) Section 1017. Our initial audit report, issued March 2, 2020, examined whether OCFS had effective controls … and information provided by OCFS through August 26, 2019. During the initial audit, we found that OCFS did …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow