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Shield of David – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Shield of David (Shield), d.b.a. The Shield Institute, on its Consolidated Fiscal Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-20s24.pdfTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Purpose The objective of our examination was to determine the appropriateness of New York State … Office of Temporary and Disability Assistance (OTDA) made to recipients during the period October 2014 through March … New York State SSP, which provides a supplemental benefit to Supplemental Security Income (SSI) recipients and other …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair shops across the State for routine maintenance, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followWage Subsidy and Transitional Employment Programs
… the overall goal of permanent, unsubsidized employment is achieved. This audit’s scope period covers April 1, 2011 … provided $3.8 million for WSP/TE programs. The Office is responsible for administering WSP/TE programs and has … in private sector employment. The TE position is temporary and serves only as a vehicle to finding …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsThree Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.pdfCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … and the potential impact should that data be disclosed, altered or destroyed without authorization. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Disposal of Electronic Devices
… are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the … formal procedures to address the risk that personal, private, or sensitive information (PPSI) may be improperly … dispose of electronic devices on their own; however, the Office of General Services (OGS) provides this service for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency shelter to every eligible person who requests services. … to ensure the safety and security of all residents. Shelter providers can use their own security employees, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfDiNapoli: State Pension Fund Value $178.1 Billion
… term. Our investment team is focused on ensuring we remain one of the best funded and top performing plans in the … public pension fund in the country and remains one of the nation’s best-managed and best-funded pension … System provides retirement security to more than one million active state and local government employees, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionReview of the Enacted Budget: State Fiscal Year 2021-22
… support the largest budget in State history: $212 billion, or almost 10 percent greater than last year. While the … Taxes 15 110 154 241 Excise Tax on Adult-Use Cannabis 20 115 158 245 Extension of Alternative Fuels Tax … starting in tax year 2021. Legalization of Adult-Use Cannabis Legislation legalizing adult-use cannabis includes …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… tax receipts totaled $85.8 billion through three quarters of the State Fiscal Year (SFY) 2025-26, $2.3 billion higher than estimates released in the Division of Budget’s (DOB) Mid-Year Update to the Enacted Budget … Thomas P. DiNapoli. “The state enters the final quarter of the fiscal year in good financial condition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberNew York State Employees and Federal Funding – Federal Funding and New York
… The State workforce is funded through a variety of means, including state taxes, fees and federal funding. The New York State Division of the … The State workforce is funded through a variety of means including state taxes fees and federal funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingMotor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce the incidence of these crimes … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdfTown of Owego - Water Fund Operations (2021M-205)
… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not provide adequate oversight of water fund operations. Specifically: 104 of 1,380 water … Determine whether Town of Owego Town officials provided adequate oversight of water …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Village of Port Jefferson – Justice Court Operations (2020M-56)
… until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices should provide … The Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56