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Oversight of Juvenile Justice Facilities (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Juvenile Justice … OCFS must ensure that these facilities are operated in good condition and in compliance with the DJJOY Policy and Procedure Manual, … of implementation of the two recommendations included in our initial audit report Oversight of Juvenile Justice …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followRestrictions on Consecutive Hours of Work for Nurses
… Practical Nurses in non-emergency situations. The Law does not preclude nurses from volunteering to work overtime. … application and enforcement of the Law. The Division does not investigate nurse overtime complaints for State …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesContract Award and Performance
… April 1, 2011 through March 31, 2013. Background NYSERDA, a public benefit corporation created in 1975 by the New York State Legislature, is governed by a … mission is to “Advance innovative energy solutions in ways that improve New York’s economy and environment.” …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… January 2011 through February 2014. Background The MTA is a public benefit corporation providing transportation services in and around the New York City metropolitan area. It is … travel expense reports. We identified weaknesses in certain controls pertaining to the use of MTA corporate …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesSelected Aspects of the Migrant Education Program
… the Department contracted for five State University of New York (SUNY) campuses and four Boards of Cooperative Education … to establish the Migrant Education Tutorial Services (METS) program teams, which deliver supplemental academic and …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programManagement of Internal Controls
… controls that helped to ensure an ethical business cli …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts … care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the … to use a VA health care benefit or a Medicaid benefit, the Department of Health (Department) has acknowledged that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsFacility Planning Bureau Project Review (Follow-Up)
… construction projects involving these facilities, based on procedures established by the Department’s Facilities … the period July 1, 2013 to October 18, 2018, was issued on February 4, 2019. The audit sought to determine if the … projects in a timely manner and, if not, what the impacts on school districts were. We also sought to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Objective To determine whether Medicaid overpaid Mainstream Managed … recipients are enrolled in Medicare and are referred to as “dual-eligibles.” Additionally, many of the State’s … and Recovery Plans (HARP), which provide specialized care to recipients aged 21 or older with serious mental illness …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamOversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and … (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesControls Over Transportation Services and Transportation-Related Expenses
… can represent significant agency expenses, and also affect the safety of persons in the care of the State. … no longer allowed to drive OPWDD vehicles. However, OPWDD does not have controls in place to educate or improve driving … monitoring repair and maintenance costs for its fleet and does not monitor these costs centrally. Some DDSOs have …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… purchases. Our initial audit report, which was issued on August 25, 2020, found that DHS lacked the necessary … Of the nine projects in our sample, four remained on DHS’ capital plan – sometimes for years – before being initiated, five were not completed on time (ranging from 6 months to 4½ years late), and six …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followMonitoring Town Asphalt Road Projects (2012MS-7)
… report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , … [pdf] , Thompson [pdf] , and Union [pdf] . Purpose of Audit The purpose of our audit was to determine whether … Law requires vendors hired on a public work contract (such as road surfacing) to pay their employees on that contract …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7City of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … City of Yonkers Budget Review B17610 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Agencies Bulletin No. 560
… a 37½ hour week is credited with 3¾ hours. This rule does not change the requirement that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee who is on Standby and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andTown of Hanover – Procurement (2025M-58)
… services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services … professional judgment and/or a high degree of creativity. For example, professional services can include legal, … Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, 2024, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Churchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written by certain … out-of-state insurers against loss or damage by fire on property located in the State. In general, the … proceeds among the paid firefighters and fire companies on a pro-rata share basis. The District Secretary/Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsNY State Comptroller Announces Appointment of Emerging Managers Director
… Thomas P. DiNapoli today announced the appointment of Sylvester (Sly) McClearn as director of the New York State Common Retirement … Interim Director of the Program in February 2023. “Sylvester McClearn has a long and proven track record in the … Thomas P DiNapoli today announced the appointment of Sylvester Sly McClearn as director of the New York State …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-director