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Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed … across four colleges, a research enterprise, and a network of patient care facilities. HR develops local human … also provide guidance for ensuring the safety and security of staff, students, patients, and visitors; protecting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesEnforcement of Article 19-A of the Vehicle and Traffic Law
… adequate steps to identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic … as defined in the Law, to be instructed in and comply with the Program’s requirements and to ensure that their bus … could result in motor carriers operating out of compliance with the Program’s requirements – with the associated risk …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawContract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the Governor. The primary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesCity of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Oversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About … To assess the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from … To determine whether the Department of Environmental Conservation has adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawCourse Offerings
… the three academic years ended June 30, 2019. About the Program CUNY is a 25-campus university system comprising 11 … State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are outside … (required or elective) courses, thus delaying their graduation. We determined that CUNY’s Central Office has not …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… monitor its contractors, and report to the Department of Economic Development (DED) how much was paid to all … contractors, and report to the New York State Department of Transportation (NYSDOT) how much was paid to all … The Authority also reported to NYSDOT a total of $73.5 million in DBE payments out of $1.2 billion in eligible …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from … apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … living conditions and whether funds are properly accounted for and used for intended purposes …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and … To determine whether the Office of Children and Family Services OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOversight of Selected Aspects of Traffic Controls
… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … is responsible for providing safe and efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsGowanda Central School District – Financial Management (2024M-104)
… would have operating deficits totaling $6.7 million when it actually had operating surpluses totaling $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
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)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followAddiction Support Services During Emergencies
… them following an incident such as a major fire or flood, disease outbreak, or terrorist attack. These LSBs state that …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesVillage of Endicott – Disbursements (2021M-124)
… Village of Endicott (Village) officials ensured that non-payroll disbursements were appropriate, adequately supported … Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124DiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… State Do Not Call Law allows consumers to register their mobile and landline phone numbers on a national registry to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredOversight of the Pesticide Reporting Law
… Purpose To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide … through December 31, 2015, and to determine the status of the Department’s efforts to implement an in-house database … To determine the accuracy and completeness of the Department of Environmental Conservations pesticide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawCapital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( 2022-S-32 ). About the … 55 State agencies use SFS AM and are required to report their capital assets to OGS. The Bureau of Capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-follow