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Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… Objectives To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by … To determine whether the Department of Corrections and Community Supervision …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by … and Rehabilitation Act of 1973 that we reviewed within the PATH system and at the three bus terminals operated by … to seek assistance from PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followFare Evasion (Follow-Up)
… After the audit’s release, the MTA created a Blue-Ribbon Panel to reduce fare evasion across the MTA system. The panel released its report on May 17, 2023. The report …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followVirtual Currency Licensing
… Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, … Unit is responsible for the intake and preparation of applications and reviewing and monitoring BitLicensees in … Continue to take steps to ensure that all BitLicense applications are complete and comply with Part 200 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOversight of Hazardous Materials and Waste
… University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 … more environmentally responsible SUNY community, SUNY’s System Administration established the Environmental Health & … of internal controls we reviewed. For example, Buffalo’s system of internal controls over hazardous materials …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteFare Collection
… Objective To determine if Metropolitan Transportation Authority – Long … (MTA) is a State public authority created pursuant to Article 5, Title 11 of the Public Authorities Law. One of … Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR operates 24 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionMattituck Fire District – Claims Audit (2025M-48)
… Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Steuben County – Financial Management (2025M-127)
… reserve funds provides resources for both unanticipated events and other identified or planned needs, such as future … general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the upcoming year’s budget). The Legislature did not adopt an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that non-payroll … disbursements represent a significant portion of a school district’s (district’s) expenditures, covering a wide …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… , Hoosick Falls , Lisle , Mount Kisco , North Syracuse and Pomona Executive Summary New York State (NYS) has 532 … for their residents, who elect a board to plan, guide and manage operations, including the funding of the annual … financial activities current and accessible, residents are able to see how their tax dollars are being spent, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Lawrence Union Free School District – Financial Management (2025M-115)
… properly manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to … appropriations were approximately $102 million. As of June 30, 2025, general fund surplus fund balance totaled $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and … of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a percentage of the … The states prison population declined by half from March 2008 to March 2021 but the population of individuals …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: New Yorkers’ Debt on the Rise
… national average debt burden ($55,810), student loan and credit card debt per capita were well above the national … Yorkers have a debt ratio of 57% compared to 73% for the United States as a whole. However, DiNapoli’s report found … in notable ways from the national profile: mortgages and auto loan debt are lower, while credit card and student loan …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli Announces State Contract & Payment Actions for January 2014
… and 1,735 payments valued at nearly $1.1 million due to fraud, was As the state’s chief financial officer, … other improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews. DiNapoli began releasing … of Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved a $140,000 contract …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… in New York City. $52.2 million with Sealand Contractors Corp. to reconstruct Routes 5, 8, and 12 in Utica. $14.3 million with Union Concrete & Construction Corp. to replace four I-290 bridges in Tonawanda. Office of … Fratello Construction Corp. to create a wet lab at the NY State Psychiatric Institute, Manhattan. $6.6 million with …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… (FY) 2024 budget generate a projected year-end surplus of $3.9 billion that will be used to prepay expenses for the … the city in the coming years, underlining the importance of adding to reserves now while revenues are strong and … to better-than-projected revenues and the identification of substantial costs savings,” DiNapoli said. “The city …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are historically the … accounted for about two-thirds of the state’s overtime hours in 2023. The Department of Corrections and Community … of the workforce but accounted for 68.7% of the overtime hours. A 16.4% (almost 870,000 hours) rise in overtime hours …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… in public housing have not yet received funds from it and rental burdens for low-income New Yorkers remain high, … As of May 2023, the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 … for up to a year and waived late fees. “The Emergency Rental Assistance Program got off to a slow start in New …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-start