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Property Tax Freeze Credit
… Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and complied with New York State Tax Law. Background The PTF … New York State homeowners for increases in school and municipal taxes on their primary residences.To receive …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to October 31, 2012. Background New York State's executive … agency fees. As part of a statewide audit initiative to determine whether the use of travel monies by selected …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditValhalla Union Free School District – Network User Accounts (2022M-26)
… School District (District) officials adequately managed network user accounts in order to help prevent unauthorized … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, … found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Opinion 93-13
… in the opinion. COUNTIES -- Powers and Duties (authority to charge-back to municipalities within county the cost of sheriff's road … LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the cost of … containing several towns and one city may chargeback to the individual towns within the county the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three … three elements that the programs would be approved to provide either separately or in combination: … that Part 819 providers would convert their programs to Part 820. OASAS certifies residential services and issues …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six … safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work … construction managers, contractors, and subcontractors to institute and maintain safety measures necessary to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel monies by selected … employees selected for review were appropriate and adhered to State travel rules and regulations. However, for three …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesAdministration of the Article 8-A Loan Program
… by New York City’s Department of Housing Preservation and Development (HPD) under the Article 8-A Program are being used only for qualified projects and their intended purpose, and whether loan recipients are complying with the … by New York Citys Department of Housing Preservation and Development HPD under the Article 8A Program are being …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programUtilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Objective To determine the extent of implementation of the one … shop facility at Arch Street in Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. This facility was designed to provide inspections, maintenance, and cleaning for Long … To determine the extent of implementation of the one …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followOpinion 97-17
… (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and … public library) LIBRARIES -- Public Library (authority to establish financial disclosure requirements) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 98-6
… OF INTEREST -- Exceptions (contracts entered into prior to election to office); (consideration of $750 or less) -- Family … the sole proprietor if the contract was entered into prior to the time the supervisor was elected to office. Disclosure … be a prohibited conflict of interest if the company were to be awarded additional contracts while the supervisor is in …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is … The audit covered the 34‑month period from January 1, 2013 to October 31, 2015. Background OMH provides services to New York State residents with mental illness both directly … To determine whether the Office of Mental Health OMH is …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected … travel advance amounts and requiring unspent balances to be returned on a timely basis. The track coach routinely …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesInternal Controls Over Selected Financial Operations (Follow-Up)
… Objective To determine the extent of implementation of the two … Beverage Control (both commonly and hereafter referred to as SLA). SLA promotes the health, welfare, and safety of the people of the State, and to the extent possible supports economic growth, job …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) … Article 4-A of the State Labor Laws (Law) were established to protect child performers, including models, whose … and well-being during employment may be vulnerable to exploitation. The Department’s Child Performers Unit …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersKortright Rural Fire District – Financial Activities (2022M-51)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: Adequately segregate … with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Administration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the … with the requirements of their loans with respect to correcting violations and making other needed repairs. We … verify the accuracy of building owner affidavits submitted to support their Program eligibility and the reduced interest …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five … Claims (Report 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid … identified $933,399 in duplicate payments that were made to providers for the same services under both the old and the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three … books, journals, magazines, and other literary materials to State agencies, political subdivisions, and other … at the time of our initial audit, EBSCO was authorized to charge agencies a service charge that should not have …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow