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Audits of Local Governments & Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . …
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 For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding … For more than a century the Comptrollers Office has conducted independent prereview …
https://www.osc.ny.gov/state-agencies/contracts/oversightOversight of Homeless Shelters (Follow-Up)
… ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the … 566 in 2023. Inspection components include checking for health and safety issues; general facility management and financial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followSelected Aspects of Toll Collections
… New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsOversight of Kendra’s Law (Follow-Up)
… as of September 2025, of the six recommendations included in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a … and a history of hospitalizations or violence participate in community-based services appropriate to their needs. The …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followOversight of Housing Discrimination Complaints
… Our audit covered the period from July 2019 through March 2025. About the Program The New York City Commission on Human … in housing based on age, race, lawful source of income, familial status, national origin, gender identity, … to CCHR’s case records, from July 1, 2019 through July 31, 2024, CCHR received 51,702 housing discrimination inquiries. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsContinuity of Operations Planning (Follow-Up)
… emergency management planning efforts in New York State. The Division encourages and supports State agency efforts to develop agency-specific Continuity of … The Guidance incorporates a blend of best practices based on generally accepted continuity methodologies from both the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followFreedom of Information Law (FOIL)
… request to our Records Access Officer. Email: FOIL@osc.ny.gov Mail: Records Access Office Communications, 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: Written … in person at OSC’s main office at 110 State Street in Albany, New York, between 9:00 a.m. and 5:00 p.m. on …
https://www.osc.ny.gov/help/foilOversight of Campus Foundations (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followSafety of Seized Dogs (Follow-Up)
… of Agriculture and Markets (Department) to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) properly … used those vehicles solely for official State business. The audit covered the period April 1, 2016 through May 1, … To determine whether the Office for People With Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesAdministration of Tenant Complaints (Follow-Up)
… the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant … maintenance of affordable low- and moderate-income housing in New York State. The Division’s Office of Rent … regarding the nearly 1 million regulated apartments in the State. According to available records, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followProtection of Child Performers (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Protection of Child Performers ( … of Labor (Department) is charged with protecting workers in New York State. Within the Department, the Child … Key Finding Department officials have not made progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the … Protection Agency (EPA) established the public water system (PWS) supervision program under the authority of … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsOffice 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.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… as well, by leveraging outdoor venues and enhanced rapid testing and safety protocols. The City has also taken steps … as vaccinations increase, weather becomes warmer, rapid testing expands and safety guidelines continue to be refined …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
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
… The state Department of Labor (DOL) does not investigate overtime complaints by nurses in a … of DOL making a decision about the complaint. DOL also does not have set time frames for investigating complaints. … The state Department of Labor DOL does not investigate overtime complaints by nurses in a …
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)
… of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems