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Homeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfUsing Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfFare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfOpinion 88-79
… is deemed "miscellaneous revenue" which must be used for community or economic development activities eligible for assistance under Title I of the Housing and Community … to the U.S. Department of Housing and Urban Development for 5 years following issuance of a Certificate of Project …
https://www.osc.ny.gov/legal-opinions/opinion-88-79College Choice Tuition Savings Program Appropriation
… (Young) – Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text Status … Makes an appropriation for payment of services and expenses related to the administration of the …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationThe 80/20 Housing Program (Follow-Up)
… who commit to designate at least 20 percent of a development's units to low-income individuals and families. … low-income tenants. The remaining 80 percent are rented at market rates, but are subject to rent stabilization. Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followSelected Management and Operations Practices (Follow-Up)
… of $5,000 disposed of during the reporting period. For the calendar year ended December 31, 2016, NYPA reported $1.6 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followState Police Bulletin No. SP-125
… OSC has created two new codes for Bargaining Unit 07 dues (code 469) and agency shop fee (code 489), and changed the … 469 PBA, NYSP 07 Dues $38.10 07 489 PBA, NYSP 07 A/S $34.30 17 205 PBA, NYSP 17-18 Dues $43.73 17 263 PBA, NYSP 17 A/S … Notify affected employees. Questions Questions regarding this bulletin may be e-mailed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-125-police-benevolent-association-new-york-state-troopers-inc-dues-andSeized Assets Program (Follow-Up)
… Program ( 2013-S-46 ). Background The mission of the New York State Division of State Police (Division) is to serve, …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followBus Driver Licensing (Follow-Up)
… requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, we found seven of the 142 drivers … passengers on a total of 38 days. In addition, the Safety and Training Division did not always maintain complete certification records, and that outdated medical forms were used to certify drivers. …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followAccess-A-Ride Accident Claims (Follow-Up)
… between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service provided by traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported accidents also initially …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacySuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… special health care needs. Our initial audit identified a dentist, Lawrence Bruckner, whose Medicaid billing pattern … Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the offices … that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughAmusement Park and Fair Ride Safety
… amusement parks, fairs, and other venues operating outside New York City. Structures subject to Unit inspection include any … rides offered at fixed-based amusement parks, the New York State Fair, and many county fairs are properly inspected and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyState Agency Small-Dollar Purchases (Follow-Up)
… 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that existed …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow