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Village of Maybrook – Financial Condition (2020M-54)
… financial condition. The Board used unrealistic revenue estimates during the budget process. The Village’s overall … develop a fund balance policy, multiyear financial plan or capital plan. Key Recommendations Develop reasonable revenue … a fund balance policy, multiyear financial plan and a capital plan. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… Numerous New York State agencies use toll-free telephone numbers to disseminate information and allow the … to ensure vendors only charge agencies for toll-free telephone numbers that belong to them. When initially … not meet its needs, the agency should procure toll-free telephone numbers in accordance with the State’s Procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Dual Employment
… the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September … facilities, DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another facility (referred to as extra service), or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Samaritan Village, Inc. – Chemical Dependency Services Program
… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… date and first-contact date for 25. But auditors found only 12 of those had reliable information to measure …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… a result may have more than one CIN assigned to them, but only one CIN should have active eligibility at a time. …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsOversight of Selected Fiscal Aspects of Homeless Shelter Services
… (2015-S-23) Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City (2016-D-3) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesDistribution of Utility Arrears in New York State
… relief on these liabilities. More recently, the Public Service Commission (PSC) has established a program to provide … customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… spending, slightly below the national average of $11,183. Only three states – New Jersey, North Dakota and Connecticut …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 90-34
… We have previously concluded that since section 209-b only authorizes emergency rescue and first aid squads to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Bornhava – Compliance With the Reimbursable Cost Manual
… Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special … 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three rate-based … June 30, 2014, we determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… adequate approval and oversight of the revolving loan program. Key Findings Corporation officials did not provide … adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed were approved and paid … adequate approval and oversight of the revolving loan program …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingDiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… percentage decreases over 2014 were: Department of Labor, down 86.2 percent; Helen Hayes Hospital, down 56 percent; and Department of Taxation and Finance, down 54.6 percent. DiNapoli notes that overtime can have a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-year2013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID-19 pandemic placed an outsized strain on parents as schools and child care centers closed to mitigate the spread of the virus.
https://www.osc.ny.gov/files/reports/pdf/nyc-mothers-in-the-workforce.pdfProgress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdf