Search
Freedom of Information Law (FOIL)
… 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an … thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records … main entrance, advise security that you are visiting to submit a request for FOIL records. Records require review …
https://www.osc.ny.gov/help/foilExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationExamination of Procurement Card Payments
… Purpose The objective of our examination was to determine whether the Office for … State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in … over $50,000 in amount must be approved by the Office of the State Comptroller. State Finance Law §163 requires …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsEnforcement of Mitchell-Lama Surcharge Provisions
… developments supervised by the New York City Department of Housing Preservation and Development (HPD). This audit … while preserving the stability and affordability of New York City’s existing housing stock. The Mitchell-Lama … during occupancy, as detailed in Title 28, Chapter 3-03 of the Rules of the City of New York. By April 30 annually, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial audit report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followAdministration of Mitchell-Lama Waiting Lists
… limitations on profit and supervision by the Division of Housing and Community Renewal (DHCR), an agency within … family size, and apartment size before taking occupancy of a unit. In addition, while internal transfer applicants … apartments, developments are required to offer one out of every four available units to applicants on external …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followOversight of International Offices (Follow-Up)
… made significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring … performance requirements. The recommendations were for ESD to better monitor its foreign office activities to … economy, as well as to ensure that foreign representatives are only reimbursed for actual and necessary expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followEffectiveness of Cost Containment Initiatives
… (Authority) has undertaken and how effective it has been in reducing overall costs. The audit covers the period … nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion (excluding … Authority’s fiscal condition has shown some improvement in recent years, significant financial concerns still remain. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesReporting of Billboard Income (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Reporting of Billboard Income ( 2011-N-2 ). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Collection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible for … small electronic equipment. The Act requires manufacturers of covered electronic equipment to set up and fund programs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationManagement of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followLocalities’ Procurements of Paper Ballots
… Purpose To determine whether the State Board of Elections provided Local Election Boards with sufficient … to December 31, 2012. Background In New York State, each of the 57 counties outside of New York City has a County Board of Elections (County …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsProcessing of Paper Tax Returns
… at a price that is no more than 15 percent above the prevailing market rate, the State agency must purchase that …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for … 1, 2008 through December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… costs for specific program purposes and it incurs indirect or “discretionary costs” that support overall objectives. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Background The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3