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Protection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersContract Participation of Minority- and Women-Owned Business Enterprises
… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesAdministration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s … (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, … We audited the New York City Department of Health and Mental Hygienes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesAll-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 … was conducted until March 13, 2020. About the Program In 1997, the MTA implemented the ACE system, a performance …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemOversight of the Home Delivered Meals Program (Follow-up)
… 2019. This number is expected to increase to 1.86 million by 2040. The federal Older Americans Act requires the … overall success and performance of the program, including nutritionist assessments, client satisfaction surveys, and … the provision of home delivered meals. The audit covered the period from July 2018 through February 2021. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … for management services; these agreements must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsAddiction Support Services During Emergencies
… set up to use the New York State Evacuation of Facilities in Disasters System (eFINDS), an application that allows them … at least one assigned Coordinator and one assigned User. In addition, in some circumstances providers must maintain a list of …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followControls Over the Empire State Supportive Housing Initiative
… whether providers deliver the services that are required in their contracts with State agencies. The audit covered the … 2017 through March 2023. About the Program Established in 2016, ESSHI is part of the Executive’s comprehensive plan … units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health (Office) serves as the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Agencies Bulletin No. 2354
… employees at DOCCS. Affected Employees: Employees in the Security Services Unit (SSU - BU01) and the Security … Differential has been approved for certain employees in a position represented by the SSU - BU01 and the SSPU – BU61. In addition, the memorandum dated 05/19/2025 from the DOCCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 2288
… Employees: All interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … provides for a uniform allowance for eligible employees in the Security Services Unit, including Appendix D … Part-Time employees Agreement) for eligible employees in the Security Services Unit. Effective Dates: The 2024 SSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2288-2024-uniform-cleaning-and-maintenance-allowance-eligible-employeesState Agencies Bulletin No. 884
… information about payment of vacation credits to those MC employees who separated from State service prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Agencies Bulletin No. 2342
… Employees: Employees with Line Number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line Number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026State Agencies Bulletin No. 235
… worked Transactions in this category that are subject to Civil Service review and approval will be approved by OSC if … Transactions in this category that are not subject to Civil Service review and approval may be reported no more … has been paid a salary less than that authorized by law, an adjustment will be paid retroactive to the date of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. … action. Appendix C includes our comments on issues raised in the Town’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Village of Manlius – Financial Reports (2025M-89)
… also to review activity in liability accounts related to developer deposits back to June 2021. Understanding the Audit … during 2023-24. Monitor reported balances in the developer deposit liability accounts, which are used to … 31, 2025, the Village’s balance sheet included seven developer deposit liability accounts with negative balances …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Colesville-Windsor Fire District – Board Oversight (2025M-74)
… operations were adequately accounted for and reported. In addition, the District faced an increased risk of theft, … operations, and properly filed the 2019 through 2024 AFRs in a timely manner, which provide the Board, taxpayers, the … assess information about the District’s financial standing in a timely manner. Properly audit claims which resulted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services … for the recovery of this money. Department officials are in agreement with our recommendation." NYL is a … 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. The agreement was …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses