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Career and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-34) 180-Day Response
To determine whether the Office of Temporary and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target populations’ needs are met and whether providers deliver the services as required in their contracts with OTDA
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s34-response.pdfOpinion 98-9
… fix a schedule of municipal fees or charges to be paid by persons requesting the use of those services. Absent action … on a town-wide basis or within an ambulance district, persons within the town or the ambulance district must … provision has been made for the imposition of user fees on persons requesting the use of the services provided by the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-51
… the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are different, such as …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … things, regulating the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to … rule or regulation requiring from any owner of a motor vehicle or motorcycle, or from any operator or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … The governing board of the industrial development agency, in fixing the executive director's total compensation, … previously expressed the view that the word "compensation" in similar contexts generally connotes the total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueState Agencies Bulletin No. 1166
… rate less than $7.50 for the period of the time the DRP money was collected. If the employee was at the hourly rate … If not the agency needs to determine the amount of money that was deducted for the period of time the hourly … to run Locked Query 48 to determine if all of the DRP money was refunded, if not, the difference needs to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five … program provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Medicaid program reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followReal Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSUNY System Administration Office – Selected Employee Travel Expenses
… that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that the … charges). Key Recommendation Recover the $200 hotel room smoking charge from the hotel or the employee. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesDiNapoli: Fiscal Stress Remains Low Among Villages
… system helps keep local officials and the public informed on this important community issue each year, including the … villages, which predominantly have a fiscal year ending on May 31. The most recent round of scoring also assessed the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesOpinion 94-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT … -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) … GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-26
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of … for State Police use on State land located in the town and finance the cost by the issuance of town obligations. You state that the town has no police force and that police protection is currently provided by the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the … it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers … to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were … signature, the chances of unauthorized checks being signed increases. The audit also identified that: Although … the use of his electronic signature, and he remotely signed 615 checks totaling $4.8 million. A former Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Operational Advisory No. 35
… Service (Salary) Advances Guidance: Starting January 1, 2024, agencies will have the ability to issue a personal … to Financial Operations (GFO) Chapter VII, Section 3 - AP Adjustment Voucher Overview Chapter VII, Section 10.B - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advances