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New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.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.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.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.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.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.pdfHomeownership 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.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.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfOpinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Uncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as … April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July 31, 2013 and covered …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64)
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s64.pdfHelping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?
https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfMetropolitan Transportation Authority – New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s26-response.pdfOpinion 90-33
… on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, … of the village mayor at a village board meeting, the deputy mayor has the power to appoint village officers and … mayor at the meeting of the village board of trustees, the deputy village mayor may recommend appointments of village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11