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Oversight of Private Career Schools
… 18 schools that appeared to be operating without a State license. These schools provided instruction in a range of … the most efficient manner. Key Recommendations Ensure that license applications for private career schools are processed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 … tunnel between Manhattan and Queens began in 2007. Shuttle service to GCM, part of the ESA project, began on January 25, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting the Theft, Loss or Misuse of State Assets of this Guide, if the Business Unit suspects the shortage is due to theft, … by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… April 16, 2021 Edition Analysis of the Paycheck Protection Program in … in December 2020. The American Rescue Plan Act (ARP) of 2021, signed into law in March 2021, added $7.25 billion for … in Manhattan (New York County). The median loan was about $86,800. More than 90 percent of the loans went to …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 88-50
… interior of a water storage tank depends on whether the work is more in the nature of rebuilding or completely … may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend the tank's useful life by …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfNot-For-Profit Prompt Contracting Annual Report - 2014 Calendar Year
For more than two decades, New York has worked to streamline contracting with not-for-profits through the State’s Prompt Contracting Law.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/prompt-contracting-report-2014.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfRestrictions on Consecutive Hours of Work for Nurses (2017-S-14) 90-Day Response
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14-response.pdfSocial Service Block Grants and Targeted Medicaid Cost Savings
Chapter 83 of the Laws of 1995 adds Social Services Law section 153-i, Block Grants for family and children’s services.
https://www.osc.ny.gov/files/local-government/publications/pdf/social.pdfDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… DiNapoli today released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of the … been a vital resource for seniors across our state whose homes may be at risk if they can’t make urgent repairs,” DiNapoli said. “Homes and Community Renewal can, and must, do more to meet …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersState Agencies Bulletin No. 1166
… refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedNewcomb Central School District - Claims Audit (2023M-159)
… whether Newcomb Central School District (District) claims were properly audited prior to payment. Key Findings District claims were not properly audited in accordance with New York … Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Examination of Unemployment Insurance Benefits
… of our examination were to determine if Unemployment Insurance (UI) payments made by the Department of Labor (DOL) … of our examination were to determine if Unemployment Insurance UI payments made by the Department of Labor DOL …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… administers 11 State and federal grant programs aimed at crime prevention and control. Among these public protection … and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting program designed to assist the 17 counties that account for more than 80% of violent crime – such as aggravated assault, forcible rape, murder, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followVillage of Suffern – Budget Review (B24-6-3)
… fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. … of The Village of Sufferns Village tentative budget for the 202425 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Unified Court System Bulletin No. UCS-59
To explain processing of Prepaid Legal Service Benefit for tax purposes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefitAllegany-Limestone Central School District - Financial Management (2018M-129)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund reserve balances to reasonable levels in accordance with applicable statutes. 1 With the exception …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Village of Homer – Purchasing and Credit Cards (2017M-112)
… requirement that purchases be approved by the Mayor and a Trustee, or by two Trustees, prior to the purchases being …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112