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City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Agencies Bulletin No. 1819
… to inform agencies of the content information for the 2019 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New Yorkers in maintaining their independence and … by State Comptroller Thomas P. DiNapoli. “New York City’s older population is growing, and demand for home care and …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the financial statements referred to above present fairly, in all material respects, the respective financial …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Enforcement of the MitchellLama Surcharge Provisions
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followStreet and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and disposing of waste; …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report, Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Report 2016-N-1 ). About the … determine the extent to which the New York City Department of Homeless Services DHS implemented the recommendations in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… market value using one of several valuation methods based on the parcel’s tax class. Once market value is determined, … calculation of the market value. Our initial audit, issued on July 11, 2017, found that DOF's Property Division did not … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Nurse Hiring and Retention (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to … and review of facilities. We issued our initial audit report on January 19, 2018, covering the period January 1, … in addressing the issues we identified in our prior report. All five audit recommendations have been implemented. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… eight recommendations made in our initial audit report, Managed Care Organizations: Payments to Ineligible Providers … providers should not receive payments from Medicaid Managed Care Organizations (MCOs) for services rendered to … the eight recommendations made in our initial audit report Managed Care Organizations Payments to Ineligible Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… existing AHVs or multiple AHVs for the same construction sites without critical review. The audit found planned …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Vacancies at the Clinton Towers Mitchell-Lama Housing Development … To determine the extent of implementation of the recommendations in our initial audit report Vacancies at …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated Bridge and Highway Safety Program, the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityUnified Court System Bulletin No. UCS-266.3
… an updated list of those unions that submit membership and dues transactions via electronic file submissions to OSC … are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures … initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.5
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union … cessation or modification of dues deductions must come from a union via electronic file submissions to OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2022-S-1 ). About the Program The New York State Health Insurance … year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug manufacturers for … The objective of our initial audit, issued on June 21, 2023, was to determine whether CVS Caremark appropriately …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal … To determine whether the costs reported by Queens Centers for Progress QCP on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manual