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Oversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfState Agencies Bulletin No. 1764
… process in place requiring employees to substantiate their business use of State-provided vehicles and chauffeur … services. If an employee is unable to substantiate business use, all miles driven are deemed to be for personal … the vehicle is provided for general use, both personal and business, by the employee. If assignment of the vehicle is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedEquine Health and Safety
… The Commission regulates all aspects of gaming activity in the State, including horse racing and pari-mutuel … and welfare at State racetracks and advises the Commission on equine medication policies, as well as the safety and … Commission’s practices to promote equine health and safety in New York State. However, we found the Commission could …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programOversight of Residential Domestic Violence Programs
… whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential programs for … and Program Support at the OCFS Central Office, which is tasked with the licensing and oversight of domestic … and fire safety inspections were required yearly. It is unclear if the contradictory information provided so late …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsOpinion 98-15
… programs", the local legislative body of a municipal corporation, after public notice appropriately given at least …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Opinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … judgment. The cases in question involve violations of the New York State Thruway Authority's toll collection regulations …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-2
… district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter 658 of … village which imposes an ad valorem levy on benefited real property on behalf of a public library district created …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Management of Selected Special Revenue Funds
… that New Yorkers will be the healthiest people in the world – living in communities that promote health, protected …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… and self-insured political subdivisions of the State. Key Findings The Board has adequate procedures in … Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013 (2014-S-43) Workers’ …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Administration of the Contract With the Postgraduate Center for Mental Health
… To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest … our visits to certain client apartments identified what appeared to be ongoing conditions that could negatively …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthAdministration of Contract C007373 With the Institute for Community Living
… To determine whether the Office of Mental Health (OMH) is effectively administering its contract with the Institute … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New … and family care programs. One of OMH’s major programs is “supportive housing,” which combines affordable housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is maximizing revenues from … accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesControls Over Cash Advance Accounts
… to 2011, but Parks did not reconcile the discrepancies or report them to OSC as required by State law. Parks’ Petty … had authorized, and Parks officials were unable to explain or account for the surplus. Parks inappropriately used Petty … 115. Parks did not routinely assess accounts for necessity or appropriate fund balances. The $3,000 Travel Advance …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsOn-Time Performance
… Railway trains run on time and On-Time Performance (OTP) is reported accurately and completely. The audit covers March … publishes its schedule on the MTA website. The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of Transportation. The …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceDairy Inspections
… processing in New York State. The audit covered the period January 1, 2013 through July 21, 2014. Background The … of Agriculture and Markets: Food Safety Monitoring (2013-S-27) … To determine if the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsOperational Advisory No. 2
… Subject: The purpose of this Advisory is to notify Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS Transaction Clean-Up Payment Vouchers … be approved by the end of the Fiscal Year, will be deleted in accordance with the schedule provided in the Fiscal Year …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … same manner and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp … the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2008-5
… to the fire company under contracts entered into on or after that date. 2 We believe the audit requirement in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5