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Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process … balances for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualDiNapoli Announces Robin Lois to Oversee Local Government Division
… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and auditor …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of stealing over $50,000 from that organization. The Fair is a summer destination for the community and by the … their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to encourage … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an audit released today … care,” DiNapoli said. “Regular and routine inspections of these facilities, and correcting problems, ensure …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… for certain special items were reasonable in relation to the hospitals' actual purchase and acquisition costs. … district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to … for special items, while agreements with other hospitals do not have such limitations. From January 1, 2011 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughEmployment Recovery Is Slow for New Yorkers with Disabilities
… Note: New York data are not available prior to 2009. Source: U.S. Department of Labor, Bureau of Labor Statistics … with a Disability, the U.S. and New York, 2019–2022 Source: U.S. Department of Labor, Bureau of Labor Statistics … Bureau of Labor Statistics, Labor Force Statistics, at https://www.bls.gov/webapps/legacy/cpsatab6.htm . 3 In this …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report CVS Health Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2018S50
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To determine the extent of implementation of the five … district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 … at all) or remit all rebate revenue to Civil Service that it collected. As a result, Civil Service was due $2,052,653 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followChild and Dependent Care Credit
… was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the … Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by the … To accomplish our objective, we matched a file of tax year 2015 personal income tax returns processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditFiscal Stress Monitoring System – 2022-23 School Districts List and Details
List and details of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-all-data-worksheet.xlsxDiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 … Local officials will increasingly need to assess the need for additional climate actions, plan for these higher costs, … The office also received information from New York City to get a broad sense of its spending on similar projects. …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsOversight of Building Construction Site Safety
… (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable … compliance. As the DOB website states, “construction is a dangerous business.” From 2018 through 2020, 26% of all … the time of our visits, and 16 of the 18 sites (89%) had a total of 77 safety issues, including: not having a site …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyOversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followState Comptroller DiNapoli Releases Audits
… for addressing and maintaining compliance with data security requirements. New York City Department of Finance … of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … New York City Department of Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0IX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … cash management practices and reduce such liabilities. In those instances, CMIA contacts for the affected lead state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Wethersfield – Capital Project (2025M-46)
… 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to review Board meeting minutes related to the capital project. Understanding the Audit Area The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Public Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfPublic School Safety - Incident Reporting and Unauthorized Student Departures (2014-N-1)
To determine whether New York City Department of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Educat
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14n1.pdf