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Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfAudit Committee Charter Guidance and Template
… Education, which were adopted as an emergency action and are subject to revision, the audit committee must develop and … activities and make clear that these activities are advisory in nature. Composition and Requisite Skills This … reporting knowledge. Although audit committee members are considered district officers for certain limited …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateMandatory vs. Optional Membership
… Membership in the Employees’ Retirement System (ERS) There are two types of … assuming the application is immediately forwarded to us. All New York State employees or employees of participating … System (PFRS) Membership in PFRS is not optional. All police officers and paid firefighters working for …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Opinion 88-11
… a special act and extinguishment of the private right are necessary for such land to be conveyed to a party other … is well-established that "dedicated park areas in New York are impressed with a public trust and their use for other … and provides that certain restrictions on the use of land are unenforceable unless a declaration of intention to …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Medicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14)
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14.pdfLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfConflicts of Interest of Municipal Officers and Employees
… with divided loyalties, such as when a person has to act on behalf of the public in connection with a matter that … or agreement with a municipality – verbal or written, express or implied. Almost any business dealing you have with … bank or trust company designated as a depository, a paying agent or for the investment of funds of the municipality of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesVillage of Suffern – Budget Review (B8-15-13)
… revenue and expenditure projections in the adopted budget are reasonable. The adopted budget relies on a 16 percent … finance the general fund budget deficiencies because there are no other sources available to reduce the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Allegany County – Court and Trust Funds (2014M-74)
… by law. Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. Ensure that all fees retained are within statutory limits and should consult with the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 93-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- … board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the members of the board of commissioners of a recreation district in commuting from their residences to the place where …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, … for the prorated share of taxes. The Board should: Ensure all exemptions are established by local law or resolution. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the period of January 1, 2014 … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and … on reporting annual incident data. SED must also issue a report to the Governor and Legislature regarding the incident … SED may not meet the reporting requirement until late 2019 – two years later than the Act requires. DSP has …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actOpinion 91-4
Whether fire apparatus of a village could be transferred for nominal or no consideration to a newlyformed joint fire district which would include the village
https://www.osc.ny.gov/legal-opinions/opinion-91-4Collection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfDiNapoli: Read Fine Print on Your Holiday Gift Cards
… With the giving of gift cards during the holiday season increasing … unless the card has been inactive for at least 12 months. All terms and conditions for a card must be disclosed … any fees will apply to those cards. Rebate cards are not all covered by the same rules as regular gift cards, so this …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsTown of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … behalf of the Town and document the results of the audit in the minutes. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277