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Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… program (Program) was created to provide affordable rental and cooperative (co-op) housing to middle-income … employ a managing agent, a person or entity responsible for managing the developments. It is the responsibility of … the development in accordance with local codes and State rules and regulations. Each development has an assigned DHCR …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… of our period, United did not maintain certain source and summary data to support the charges for time worked by claims … For no less than six years, maintain the source and summary data to support charges for the compensation and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… and Other Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported … Audit/Report of Interest Department of Correctional Services, Food Production Center: Seventeen Years of Fraud by …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to … in these statutes, which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … to the provisions of the agreement between Empire and Englewood. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… more than 50 city agencies, mostly the Police Department (NYPD) and the departments of Sanitation (DSNY) and … in the number of medical emergency incidents per day and traffic congestion in the outer boroughs, coupled with a …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfElection Form for 25-Year Retirement Plan for Tier 3 Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Section 89-p) (RS5473-P)
NYSLRS election form for only Tier 3 sheriffs, undersheriffs, deputy sheriffs and correction officers not already enrolled in a plan that permits retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473-p.pdfExamination of Payments the Department of Education (SED) made under Contracts C813016, C81403A, T815055, and T816040
We examined payments the New York State Education Department (SED) made under contracts C813016, C81403A, T815055, and T816040 to the not-for-profit entity, Tou
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-01.pdfSpecial Quarterly Report on the State Financial Plan Revenue Results and Trends, Mid-Year Update State Fiscal Year 2008-09, October 2008
This report is part of a series of quarterly reports that highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2008-09.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfROA Result Calculator – Reporting Elected and Appointed Officials
… You must list the ROA result on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the member is … go to Calculating Record of Activities Results and Days Worked . Rev. 5/22 … Elected and Appointed Officials How to calculate a Record of …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsThe Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits that are acquired during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant … v. Majauskas , 61 NY2d 481, 474 NYS2d 699). When a NYSLRS member is divorced, a court may determine that the …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or … accounts; the Chief had complete control of one account and the President controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightNew NY Broadband Program (2020-S-19) 180-Day Response
To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s19-response.pdfValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfChittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdf