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Copiague Fire District– Mechanic Shop Operations (2021M-93)

… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six … The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings  City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at approximately $3.8 million … Assessor properly administered select real property tax exemptions …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200

Effectiveness of the Information Technology Transformation (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information … Technology Transformation process has been effective in ensuring that the resulting ITS clusters operate … and whether the Transformation has been successful in standardizing the processes followed by each agency. We …

https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow

Tier 3 — Accidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Death Benefit Article 14

https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-death-benefit

20-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sections 551 552 553 The 20Year Retirement Benefit Section 552

https://www.osc.ny.gov/retirement/publications/1841/20-year-retirement-benefit

25-Year Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 25Year Retirement Benefit Section 551

https://www.osc.ny.gov/retirement/publications/1841/25-year-retirement-benefit

Credit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

… Plan ERS Tier 36 Article 14B Sec 551 552 553 Credit for Prev Public Employment or Military Service …

https://www.osc.ny.gov/retirement/publications/1841/credit-previous-public-employment-or-military-service

Additional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec …

https://www.osc.ny.gov/retirement/publications/1840/additional-service-credit-sick-leave-section-41j

City of Long Beach – Budget Review (B7-16-9)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9

Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)

… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …

https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operations

Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)

… data and assets, including user access, a formal disaster recovery plan, and IT security awareness training for users … Manual. Establish procedures to ensure each child’s file contains all required documentation so that the County … acceptable computer use, remote access, and disaster recovery and develop procedures which require that access …

https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68

City of Troy – Budget Review (B5-15-22)

… related to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015

… payments to the providers. The audit covered the period October 1, 2014 through March 31, 2015. Background The … that were either billed at a higher level of care than what was actually provided or were billed with incorrect … Department of Health: Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014 (2013-S-50) …

https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015

DiNapoli: Special Education Contractor Convicted for $2 Million Fraud

… The former owner of a Queens-based special education provider, who pleaded … with physical, developmental and emotional disabilities of the help they need,” DiNapoli said. “His conviction today … money.”  In July 2012, DiNapoli’s office issued an audit of Bilingual SEIT & Preschool Inc. that found Park …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraud

City of Troy – Budget Review (B5-14-23)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … City of Troy Budget Review B51423 …

https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23

Long Island Workforce Housing Act (2015-MR-4)

… report - pdf] We also released eight letter reports to the following local governments: Towns of Babylon [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine whether local governments ensured that they … requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of their housing units as affordable …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4

Child Protective Services (2013-MS-5)

… audit was to determine if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect recurrence rates for the period … Office of Children and Family Services (OCFS) oversees the child welfare programs that are administered by counties. …

https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… pass a medical assessment at a Medical Assessment Center (MAC) and periodic medical assessments thereafter (every two … Conductors). Revisits may be necessary as determined by MAC medical personnel. Federal regulations also require …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds

… staff, and found they were paid $18,878 for 360 overtime hours. However, Transit activity reports indicated these … were only at the assigned subway stations for about 149 hours, resulting in a potential overpayment of 211 hours at $10,969. We visited work sites for the Induction …

https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-funds