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Capital Asset Management (Follow-Up)
… properties where the address was marked as State-owned in tax parcel data but did not appear in the SFS AM data. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followSenate Hearing on the Fossil Fuel Divestment Act - April 2019
Statement of Anastasia Titarchuk, Interim Chief Investment Officer, New York State Common Retirement Fund, at Senate Hearing on the Fossil Fuel Divestment Act
https://www.osc.ny.gov/files/reports/special-topics/pdf/ffda-senate-testimony-2019.pdfLaurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Opinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Pocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfCompliance With the Clery Act (Follow-Up)
… enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a college for … to the Department of Education which could affect the public's ability to accurately assess college safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followCity of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing our … in the audit report released in March 2010. Background The City of Rochester is located in Monroe County. The City is governed by the Mayor and the City Council, who are …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fState Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better … successful in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followLeaves of Absence – State Police Plan
… time you do not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceSelected Management and Operations Practices (Follow-Up)
… also sought to create private sector partnerships through 2025 to aggressively accelerate the adoption of EVs … phase 1 of the EVolve NY program were completed by NYPA’s deadline of the end of 2019. For instance, NYPA did not … install any of the planned 200 high-speed chargers by the deadline, and as of March 5, 2021, had installed only 29 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followSignal Maintenance, Inspection, and Testing (Follow-Up)
… our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for … who are responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateVirtual Currency Licensing (Follow-Up)
… repository or administrator; or may be created or obtained by computing or manufacturing effort.” Part 200 requires …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… Center for Disability Services (CFDS) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately … Center for Disability Services CFDS on its Consolidated Fiscal Reports CFRs were properly calculated adequat …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualAudit Faults Justice Center Records, Raises Questions on Accountability
… a list of individuals prohibited from holding jobs that involve direct care of patients, according to an audit … agency. DRNY has filed a lawsuit to force the agency to give them full access to records. DiNapoli has written to … in inaccurate data being publicly reported. Officials told auditors they are implementing steps to correct the data …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityHuman Resource Practices (Follow-Up)
… the State University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities … it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central New …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followTown of East Greenbush – Justice Court Operations (2016M-60)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 through June 30 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60College Readiness (Follow-Up)
… occupations require education beyond a high school diploma—a college degree or advanced certificate … However, nearly half of all students who complete high school and go to college require remedial courses and nearly … York City Department of Education)—the nation’s largest school system, comprising 32 school districts—served …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followBenefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). … Resources Administration’s (HRA) public assistance benefit eligibility assessment process complied with applicable … and consistent assessment process when determining client eligibility in compliance with governing policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-follow