Search
Collection of Special Hauling and Divisible Load Overweight Permit Fees
… (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. … February 5, 2015. Background The Department is responsible for regulating the movement of oversize and overweight … of equipment or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts education … studies conclude that an Arts education reduces the risk of students dropping out of school and helps them develop … must: Be taught by individuals who are certified Arts teachers; Provide 180 minutes per week, or 108 hours of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsForensic Audit of Dual Employment Approvals and Conflicts
To determine whether Metropolitan Transportation Authority employees who also worked for a New York State or City agency had approval to do so were working
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsCapital One Bank Accounts
… hired by the MTA in connection with acquisition of certain properties required for MTA capital projects and the management of other real … 42-month limit for the use of federal funds. MTA officials claim they use non-project local funds for the additional …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsOversight of the Clean Water State Revolving Fund
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund CWSRF to ensure funds are being awarded used and collected in accordance with requirements and in support of CWSRF goals including ensuring projects meet their
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by Buffalo Hearing & Speech … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… called into New York City’s 311 system had risen from 14,259 in 2010 to 37,806 in 2015, mostly due to the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… of deductibles and coinsurance that Medicaid would pay on FFS claims for dual-eligibles. The objective of our … determine whether Medicaid overpaid MMC and HARP premiums on behalf of dual-eligible individuals. The audit covered the … March 2022. The audit found over $190.6 million was paid on behalf of dual-eligible recipients who were ineligible for …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOversight of Sidewalk Sheds (Follow-Up)
… of implementation of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC … the Rules of the City of New York, and NYC Local Laws in order to promote the safety of all people who visit, live, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… through March 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugAdministration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOperational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the three recommendations included in our initial report, Operational Training and Medical … all employees new to their positions and is conducted both in the classroom and at various train yards. Additionally, … audit report on March 1, 2018. We found that SIR was not in compliance with the requirements of the Induction and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… reserve policies? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit Area Multiyear financial … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Village of Leicester – Financial Management (2025M-7)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … the end of the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Avoca Central School District – Payroll (2025M-14)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Great River Fire District – Treasurer Reports (2025M-125)
… and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 Understanding the Audit Area A fire … for a board to monitor the fire district’s financial health, make sound fiscal decisions, and ensure that the fire … State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125City of Yonkers – Budget Review (B18-6-6)
… by the Board of Education and City Council before it can be used. If the fund balance is not approved or available … to balance its budget. Revenue estimates for metered water sales and income tax surcharge may not be achievable. … reasonable level. Review the revenue estimates for metered water sales and income tax surcharge, and amend as necessary. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… resources. A fire company board should establish a system of internal controls that consists of written policies and procedures and clearly defined bylaws … that adequate controls are in place to prevent the risk of unauthorized debit card use. The Company’s 302 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mCity of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… sale of two series of New York State General Obligation Bonds totaling $634 million through competitive sale. … the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series 2021B Taxable Bonds. The net proceeds from the sale will finance projects …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bonds