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Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … to respond to those complaints. For example, a building in Brooklyn did not have any heat and hot water inspections from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsSubway Wait Assessment
… Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s progress toward its goal of providing reliable service for its customers and federal, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsAll-Agency Contract Evaluation System
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) … where performance ratings are less than satisfactory. In addition, we sought to determine whether MTA officials are … while work is still underway. Key Recommendations Train the MTA Capital Construction ACE evaluators and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the Inspector General (HUD OIG), and the New York State Police today announced the arrests of former Executive … and residents in need in a scheme that allowed Hoffman to steal over $48,000 in housing authority funds,” DiNapoli … not only knew about Hoffman’s continuous theft and did not report it to the board, but also prepared checks to pay …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing ridership increased service routes into the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityCitywide Payment Services and Standards – Controls Over Payments
To determine whether the New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… State’s Empire State Development agency (ESD) has not been meeting statutory requirements to provide accurate, annual … and has sold several for as little as $1 with insufficient information about the economic benefits of the transfer …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowCUNY Bulletin No. CU-493
… 2015 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually … CUNY Charitable Campaign deductions upon an employee’s transfer from one agency to another within the same record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignVillage of Hudson Falls – Information Technology (2025M-10)
The Village Board Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or procedures In addition the Board did not develop and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of ser
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 … adequate oversight. The Board adopted unrealistic budgets. For example, the Board continuously adopted budgets that …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Oversight of Juvenile Detention Facilities (Outside New York City)
To determine whether the Office of Children and Family Services OCFS adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Homeless Services Housing Needs Assessment (Follow-Up)
… abuse, childcare services, and assistance with finding permanent housing. Local departments of social services … While many factors impact a successful transition to permanent housing including, foremost, access to affordable … housing, supports such as assistance in obtaining permanent housing can play a role in achieving housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… report – pdf] Audit Objective Did Johnstown City School District (District) officials identify, report and implement needed … water outlets the District sampled for Cycle Two testing, 12 water outlets exceeded the lead action level. We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Transformation of the MTA
… whether the Metropolitan Transportation Authority (MTA) established a working plan for implementing … and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mta