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Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfTown of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the Town’s progress, as of May 2016, in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water … January 1, 2014 through June 10, 2015. Background The Town of Wawarsing is located in Ulster County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Congregate Meal Services for the Elderly
… found that DFTA officials could not demonstrate that they contracted with optimally located senior centers to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMaintenance, Inspection, and Testing of the Event Recorder System
… One of six MTA constituent agencies, the LIRR, founded in 1834, has grown to become the largest commuter railroad in North America. The LIRR has 124 stations on ten branches … to be equipped with ERS. Under FRA regulation, as stated in the Code of Federal Regulations (CFR), periodic …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten … only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed included property for criminal case evidence, property no longer needed as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 99-12
… water districts, may determine to spread the cost of all existing and future debt of the district over the entire … sewer districts, may determine to spread the cost of all existing and future debt of the district over the entire … whereby a town board may determine to spread the cost of all existing and future debt of a district over the entire …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … comptroller to office and the setting of the comptroller's salary and benefits, if any, and, if the office of deputy …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name and address. The return address … Note: Payroll checks are not affected by this change. Agency Action The agency name and address printed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsUse of Electronic Benefit Cards at Prohibited Locations
… L. 112-96, Title IV §4004(a), February 22, 2012) (Act), in part, requires states to maintain policies and practices to prevent TANF funding from being used in any EBT transaction at a liquor store, gaming … and uploads the data into SFARS. According to a data download of EBT cash transactions that the Office provided to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases State Audits
… were awarded for authorized purposes and in compliance with requirements. Auditors found that although most of the fellowship recipients reviewed complied with CUNY policy, improvements were needed. In a follow-up … schools to guide their immunization programs. Immunization rates across the state are generally above standards …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 1130
… SFS or on the agencies M161 file during the agency soft go live period of the FDR1. An announcement will be made on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalOpinion 95-18
… with operation of village-owned cemetery) VILLAGE LAW, §§15-1502, 15-1506; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): … fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law (§§15-1500 through 15-1508) … 1946, p 714). Accordingly, there is no authority under article 15 to impose a one-time maintenance fee. In addition …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on … Many of the State’s Medicaid recipients are also enrolled in Medicare and are referred to as “dual-eligibles.” Medicare … fee, or a rate between those two amounts approved by CMS. In New York, Medicaid pays 85% of dual-eligibles’ copayment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareAdirondack Central School District – Information Technology (2022M-61)
… not establish adequate IT controls to help safeguard PPSI. In addition to sensitive IT control weaknesses communicated … contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61