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Contract 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-followCollege of Optometry – Selected 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 March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a Statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two … Wild and managed pollinators are critically important to the health of New York State’s environment and … on pollination by insects. These crops’ plants use pollen to produce a fruit or seed and cannot reproduce without …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followState Agencies Bulletin No. 1092
… Purpose To advise agencies of the creation of a new union, Police … of New York State, Inc. filed a petition seeking to represent employees in Bargaining Unit 31. Evidence that … of the employees in the Unit was submitted. Pursuant to §201.9(g)(1) of the Rules of Procedure of the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21College of Geneseo – Selected 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 March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesOversight of Pupil Transportation Services (Follow-Up)
… Objective To assess the extent of implementation of the four … Program Approximately 2.3 million children are transported to school daily across the State, with one third riding … Law requires the State Education Department (Department) to (a) determine and define the qualifications of drivers, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followOpinion 2001-12
… in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library … (authority of library board and governing board of sponsor to provide for defense and indemnification of library … either (1) the board of trustees of the library may elect to confer the benefits of section 18 on library employees as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the three … was issued on Report April 26, 2013, our objective was to determine whether the New York State Thruway Authority … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … waste, and abuse. The audit covers the period July 1, 2008 to August 14, 2013. Background New York State's executive … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for … in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the … of Cyber Security Policy requires all State entities to establish formal processes to address the risk that personal, private or sensitive … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s … The enabling legislation granted broad authority to the Commission to develop, construct, and manage a maritime facility. During … To determine if the Albany Port District Commissions …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 92-7
… Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a volunteer's … Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation of volunteer … the expenditure will provide personal financial relief to the firefighter and his or her family. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Oversight of the Home Delivered Meals Program (Follow-up)
… City (City) Department for the Aging (DFTA) is the City agency primarily responsible for addressing public policy and … age 60 and older) resided in the City in 2019. This number is expected to increase to 1.86 million by 2040. The … regarding home delivered meals within 14 days of the complaint. DFTA also uses a variety of tools to determine the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followIX.12.K Functional Clearance Patterns – IX. Federal Grants
… state holds federal funds in its accounts pending payment to a payee. This includes the time that checks are issued … clear the state's bank account or EFT settlement occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… Purpose To determine the extent of implementation of the four … centers and health clinics. These facilities are required to operate in compliance with architectural codes and safety … of Health (Department). Regulations permit the Department to grant waivers, temporary or permanent, to a facility to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followOpinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Oversight of Select High-Technology Projects (Follow-Up)
… Objective To determine the extent of implementation of the three … development programs. ESD undertakes projects intended to generate employment and economic benefits and provide financial assistance to companies locating or expanding in New York. According to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five … Guard Bureau’s Army National Guard (ARNG) issued guidance to all states regarding a possible lead dust hazard in ARNG … possibly resulting in growth disorders as well as damage to the nervous system, kidneys, and reproductive system. The …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-follow