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Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… an employee; and $38,800 in overstated compensation for two employees. We have also identified certain …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualInspecting Highway Bridges and Repairing Defects
… anticipated inspection, would likely become a clear and present danger. A Safety Flag is defined as a condition presenting a clear and present danger to vehicle or pedestrian traffic, but there is …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… and consent to have the kit released by the hospital for forensic testing. Once a victim provides consent, the … collects the kit and sends it to a forensic laboratory for analysis and to attempt to obtain a DNA profile. If a DNA … Law), enacted in November 2016, set forth the procedures for processing kits, including assessing case-specific …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCUNY Bulletin No. CU-727
… with instructions for processing the 2021 CUNY Nurses Health Specialty Differential through the Time Entry page. … (Full-time only) Background: The 2021 CUNY Nurses Health Specialty Differential payment for employees in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyNew Customer-Focused Subway Metrics
… introduced the new metrics¹: Additional Platform Time (APT), the average time that customers wait at a station … 2019-20 State Budget, requires the MTA to publicly report APT, ATT, AJT, and CJTP. Key Findings Transit’s new … assumptions made during its calculation of subway APT, ATT, and AJT or the limitations of the data used. APT …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… The Department of Health (Department) administers the State’s Medicaid program. Federal and State laws prohibit Medicaid payment of drugs for the … treatment is for that other use. In addition to drugs, State law prohibits Medicaid payment for procedures and …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 88-63
… p 124). County governing boards are authorized to accept gifts of real and personal property for lawful county … purposes (County Law, §215[3]) and, therefore, may accept gifts made to defray the costs of the auxiliary police unit …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… residents and provides support, supervision, and guidance to local departments of social services (Local … homeless housing was $2 billion or more for calendar years 2019 through 2022. Since 1996, the Westchester County … Westhab’s Coachman. Our audit covered the period January 2019 through December 2019 and select expenses from 2020. …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfTown of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Cost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeSullivan County Community College – Information Technology (2017M-123)
… September 1, 2015 through February 27, 2017. Background Sullivan County Community College is part of the State University of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Sullivan County – Tourism Promotion Services (2014M-61)
… the success of the contract. … Sullivan County Tourism Promotion Services 2014M61 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Pine City Fire District No. 1 – Board Oversight (2017M-166)
… City Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in … Revise the fuel policy to provide reimbursement based on actual expenditures or standard mileage. Establish reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… they were entitled for the period January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… The Rutland Fire District is a district corporation of the State, separate from the Town of Rutland in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262