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Controls Over Revocable Consents
… the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards required … by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a revocable … the City of New York (Rules). The Office’s review process is guided by the Rules, Chapter 14 of the New York City …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … Education Department, Regulations of the Chancellor of the NYC Department of Education, and the NYC Health Code govern these requirements. Several DOE …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCity of Newburgh – Budget Review (B23-6-9)
… their 2024 adopted budget for the New York State Touring Route Program because there is no assurance the State will … shortfalls based on revenue estimates for sewer usage and sale of metered water. The City budget includes a reduction … and amend as necessary. Lower the estimate for the sale of metered water or pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Internal Controls Over Selected Financial Operations
… of General Services (OGS), OGS’ Business Service Center (BSC) performs many administrative functions on behalf of SLA, … 2020. Recommendations Take steps in coordination with the BSC to ensure timely and accurate receipt of information …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, … To assess the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Gowanda Central School District – Financial Management (2024M-104)
… limit on surplus fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104South Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … The purpose of our review was to assess the South Butler Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fCompliance With Executive Order 95 (Open Data) (Follow-Up)
… With Executive Order 95 (Open Data) (Report 2020-S-11 ). About the Program State government entities possess … also to be publicly available. As the steward of New York’s natural resources and environment, the Department of … (DEC) is responsible for managing water, land, and air pollution in order to enhance the health, safety, and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followOversight of Weights and Measures Programs (Follow-Up)
… of Agriculture and Markets (Department) oversees the inspections of all commercial devices used to measure commodities sold on the … measures offices. Generally, the municipalities perform inspections within their jurisdictions, while the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followTown of Farmersville - Justice Court Operations (2019M-50)
… deposited and reported in a timely manner. Monthly bank reconciliations and accountabilities were not … consistently prepared. Key Recommendation Prepare monthly bank reconciliations and accountabilities. Town officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit covered the period from … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… with the Institute for Community Living, Inc. (ICL), a New York City-based not-for-profit organization, to provide … illness and co-morbid substance abuse disorders at its 200-bed Tillary Street Women’s Shelter (Tillary) for the period … $216,042 in indirect costs. We also estimated that ICL may have discarded approximately 155,760 meals (valued at …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteOversight of Study Abroad Programs
To determine whether SUNY has efficient and effective oversight of its study abroad programs throughout its campuses
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsInternal Control System Components
… Purpose To determine whether the Department of Motor Vehicles’ (Department) management of its internal control system … and communication, and monitoring. Key Findings The Department has established a system of internal control that … To determine whether the Department of Motor Vehicles Department management of its …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsOversight of Contract Expenditures of Palladia, Inc.
To determine whether the Office of Addiction Services and Supports OASAS is effectively monitoring its contract with Palladia Inc to ensure reimbursed claims are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Drug Disposal
… environmentally sound disposal options, such as approved drug take-back programs, are available. Since 2008, the … primarily by the U.S. Drug Enforcement Administration (DEA) and at the State level by the Department of Health’s (DOH) Bureau of Narcotic Enforcement. While the DEA and DOH primarily support pharmaceutical collection and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOversight of Runaway and Homeless Youth
… can opt in to receive RHY funding from OCFS. Every county – regardless of whether it receives OCFS funding – is … OCFS is also required to perform program and fire safety inspections annually for all certified RHY programs and … to ensure it is conducting program and fire safety inspections for certified RHY programs and facilities. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthLead Contamination of State Armories
… York’s military forces, including the New York National Guard. The Department of Defense (DOD) National Guard Bureau (NGB) acts as a federal authority over the New York National Guard, and provides them with federal resources, including …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armories