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Dual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Selected Wage Investigation Procedures
… Objective To determine if the Department of Labor (Department) is following its wage investigation … these responsibilities, the Department’s Division of Labor Standards (Division) seeks to vigorously enforce New … activities for significant periods of time, including 2 cases with gaps of more than two years. For 9 of 56 cases …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresNew York’s Economy and Finances in the COVID-19 Era
… York City. Dutchess and Suffolk counties were among those with more modest increases, while roughly half the State’s … commercial casinos and VLT facilities have filed notices with the State Department of Labor reporting a total of 6,996 …
https://www.osc.ny.gov/reports/covid-19-august-5-2020DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… MTA is getting a large infusion of federal infrastructure funds, but its long-term finances are still in trouble as it …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: New York City's Finances on Solid Footing
… State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City is on solid … reached a new labor agreement with the United Federation of Teachers (UFT). Since then, several other unions have … and to reduce school overcrowding. The city forecasts a $2 billion surplus for 2014, which was used to help balance …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingSalem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Oversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … that were not cold enough, and dishwashers that were not hot enough. Significantly, we found alcohol and marijuana …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… for coordinating services for more than 128,000 New Yorkers with developmental disabilities, including … now provides services in multiple locations throughout New York State: 82 in New York City, one in Westchester County, … Lifespire operates 118 residences and offers 75 day programs in areas such as habilitation, supported employment, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followAdoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… plans or develop and adopt a written policy related to fund balance and reserves. For example, the Board and … a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not … three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… a considerable challenge." Recent high profile water system failures and problems in places such as Hoosick Falls, … breaks or other malfunctions in the water distribution system. The water delivery infrastructure is also vulnerable … $4.6 billion in revenues, with New York City's water system accounting for $4 billion of those revenues. The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… last month was less steep than in January (5.9 percent) and December (8.4 percent), and the double-digit declines during the earlier months of … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending … funding for the Metropolitan Transportation Authority (MTA) and a variety of social service supports, are likely to … $115.4 billion in FY 2024, after adjusting for surplus transfers. The portion of citywide spending funded with …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growComptroller DiNapoli Releases Municipal Audits
… acceptable use, computer security, breach notification or online banking. Town of Queensbury – Justice Court (Warren …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Becoming Eligible for a Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served 25 years …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
City of Glens Falls Water and Wastewater System Cybersecurity 2017M117
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Inlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they … to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180