Search
Selected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8)
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8.pdfReview of the Financial Plan of the City of New York - December 2003
One year ago, the City projected a $6.4 billion budget gap for FY 2004 and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2004.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… Determine whether the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly … Determine whether the Board provided adequate oversight of extraclassroom activity ECA finances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its … June 2023. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the agency responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueAudit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible … To determine whether Mercy College complied with the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegePandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfTown of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … to provide services to customers in three other towns and a village benefitting from the IMA. Officials also did not … agreement for the use of office space and collect unpaid rent. Take appropriate measures when conveying real property …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Quality Services for the Autism …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Willful Overpayments
… consistently assess penalties in accordance with law and/or NYDOL procedures resulting in the failure to assess up to … with unwritten agency policy that was contrary to law, or staff not following established procedures. Key … Ensure appropriate supervisory oversight of staff to confirm compliance with NYDOL policies and procedures. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsTown of Orange – Budget Review (B20-2-14)
… projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … balance of $27,000 as of December 31, 2020. The Town’s 2021 adopted budget complies with the tax cap limit. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… was alive and requested that his pension payments be resumed. As part of his fraud, Timothy Gritman lied about his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care … Several entities are responsible for coordinating services on behalf of individuals who are receiving hospice care. In … whether Medicaid made improper payments to providers on behalf of dualeligible individuals receiving hospice care …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… complete report - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire … whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that … and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting records or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60State Comptroller DiNapoli Releases State Audits and Examinations
… Services (OITS): Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up) …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsCity 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-54Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report … To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualForeclosure Update: Signs of Progress
Statewide, foreclosure filings fell by 46 percent between 2013 and 2018. Foreclosure rates are highest in the Long Island and the Mid-Hudson regions. Only four
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure-update.pdfCost-Saving Ideas: Overtime Planning and Management
… an extra hour Monday through Thursday and a half-day on Friday. Four-day, 10-hour schedule: Reduces overtime by … hour earlier and later Monday through Thursday. If you use this schedule, you must consider that overtime averted on … and the other half work 10-hour days, Tuesday through Friday. Audit demonstrates cost savings An audit by the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState, Public Authority, and Localities Debt for Fiscal Year Ending March 31, 2017
Debt service for general obligation bonds and notes of the State of New York
https://www.osc.ny.gov/files/debt/pdf/debt-spreadsheet.pdf