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Collection and Use of Oil Spill Funds
… and collecting appropriate fees from petroleum storage facilities. Facilities with a total petroleum storage capacity of less than 400,000 gallons are registered as Petroleum Bulk Storage (PBS) facilities, and must pay the Department a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedgar Evers College – Controls Over Bank Accounts
… 567 bank accounts, including 24 at MEC that were active or closed during the period January 1, 2013 through March 4, … forms for these accounts. Additionally, our inquiry to banks located in the proximity of the college found an …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during … (totaling about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as Senior Vice President and above. Key Findings WCHCC officials …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesSelected Financial Management Practices
… Background ORDA operates the Whiteface and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In … it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedHeat and Hot Water Complaints (Follow-Up)
… HPD considers a HHW complaint addressed if, upon being contacted, a tenant states that service has been restored or …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followManagement of Invasive Species
… and systems. In New York, invasive species management is a collaborative effort between the Department and various … watercraft to reduce the spread of AIS. The Department is authorized to enact AIS preventive measures, including … program; warning signage at public boat launches) and is responsible for implementing and maintaining a statewide, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… cosmetology, culinary, and vehicle maintenance. High school students involved in CTE are more engaged and … non-profit entity that represents State CTE directors, the high school graduation rate for students who have completed … talent shortages affect their ability to meet customer demand. The Department’s CTE Office is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followCity of Yonkers - Budget Review (B19-6-5)
… for review while the deficit obligations are outstanding. Key Findings The Yonkers Public School District’s budget … in the annual budget. The City continues to rely on nonrecurring revenue, such as specialized State aid and … not related to the water fund by as much as $3.7 million. Key Recommendations Evaluate the expectation of receiving …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Transformation of the MTA
… We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … assign, transfer, share, or consolidate any one or more of its powers, duties, functions, or activities, or any department, division or office, or any of those of its subsidiaries or affiliates. The legislation …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaSocial Adult Day Services
… the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … and the Department of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesPerformance of the Excelsior Jobs Program
… of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before … not support that the sampled companies met the agreed-upon job growth and investment benchmarks for 5 of the 39 … In four separate instances, ESD adjusted the annual job creation requirements from the original agreement after …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programStreet and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used … by collecting, recycling, and disposing of waste; cleaning streets and vacant lots; and clearing snow and ice. DSNY has … several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… for parking fines for the approximately 30 entities that can issue parking summonses within New York City (NYC). … totaling more than $2.8 billion that were issued to vehicles for parking, red light camera, bus lane camera, and … Division only enforces collections from respondents who have New York plates and live within NYC. DOF refers other …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsAdministration and Monitoring of Financial Assistance to New York City Businesses
… sources, and project the full-time equivalent (FTE) jobs that would be created or retained if the financial … on every application. Focus on creating or retaining jobs. The 23 projects we sampled had 2,517 employees and … to projects that do not create the anticipated number of jobs. Revise the financial analysis template to ensure the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… whether controls are in place to prevent abuse and misuse of these products. The audit covered the period from April 1, … Program Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction … Division of Criminal Justice Services sex offender registry files. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsVillage of Endicott – Disbursements (2021M-124)
… were appropriate, adequately supported and audited. Key Findings Village officials did not establish adequate … purposes, adequately supported or properly audited. Key financial duties were not adequately segregated. Bank reconciliations were not performed correctly or in a …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Town of Pendleton – Capital Projects (2024M-72)
… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Station, such as accessible parking spaces in the parking lot. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35