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Expedited Payments of Unclaimed Funds
… property under a certain monetary threshold. Memo Bill Text Status … Relates to expedited payments of abandoned …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsOversight of Juvenile Justice Facilities
… ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit covered … five limited-secure facilities, and one non-secure facility. OCFS must ensure that these facilities are operated … conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, anxiety) youth may …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesPublic Posting of Certain Contracts
… DiNapoli's Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Town of Sherburne – Budgeting (2025M-3)
… Town of Sherburne (Town) Board (Board) develop realistic budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the … sound estimates and well-supported budgetary assumptions. Budgets should be based on historical data or known trends, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Investigation of Housing Discrimination Complaints
… and enforcement activities, including complaint investigation, training, education, and outreach. HUD refers … filed with DHR is a class covered under both State and federal laws, DHR “dual files” the case with HUD. DHR … was issued. HUD cases were improperly prioritized over non-federal cases. Key Recommendations Establish adequate …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsOversight of Adult Care Facilities
… whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety … from January 2018 through October 2024. About the Program Adult care facilities provide residential care to adults who …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOversight of Disability Services (Follow-Up)
… June 2021 and our observations of accessibility through October 2022. The audit found that the six campuses reviewed … accommodations, outreach, and training to students and staff about their services and received no complaints …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followAudits of Local Governments & Schools
… New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or … use audit findings to improve program performance and operations, reduce costs and contribute to public …
https://www.osc.ny.gov/local-government/auditsComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the Highest Value to New Yorkers … Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … Costs The New York State Department of Transportation (DOT) submitted a purchase from the Office of General Services …
https://www.osc.ny.gov/state-agencies/contracts/oversightOversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followSelected Aspects of Toll Collections
… conversion to cashless tolling using the E-ZPass system. Tolls may be charged through NY E-ZPass, Non-NY E-ZPass, or Tolls By Mail. Customers may obtain an E-ZPass transponder … to travel on the Thruway at a lower cost or without paying tolls. The Thruway system consists of barrier segments, where …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsOther Bulletin No. 55.1
… by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA … Rate Code of HRY or FEE. Information relating to minimum wage is not addressed in this bulletin. Employees who were on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… or suggested donations, and offering classes and seminars online. Some organizations have reimagined their annual … occasions as virtual events. Gyms have held classes both online and outside. NYC & Company has begun a campaign … and simplify processes to help businesses create an online footprint, apply for grants and loan programs, and …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Office of Addiction Services and Supports: Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up) (2024-F-29)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f29.pdfCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The former Director operated an extensive adult and youth recreation program from which he … fees that should have been paid for the various recreation programs and employee uniforms. In addition, the former …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… Department of Labor (DOL) does not investigate overtime complaints by nurses in a consistent or timely basis, … Thomas P. DiNapoli. "Patients need care around the clock, and nurses are often required to stay and work extra hours," DiNapoli said. "Chronic overtime and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Security and Effectiveness of Department of Motor Ve
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing … repairs, such as replacing or repairing roofs; improving heating systems, plumbing, and ventilation systems; renovating elevators; and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On April 28, 2014, the … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc