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Focus on Facts
… Spending Fiscal Stress Monitoring System Local Sales Tax Sharing Agreements Adult Use Cannabis Revenue NYC Data … State Public Authorities Economic Development Tax Provisions Under the Federal Reconciliation Bill, … IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax Cuts and Jobs Act, April 2025 …
https://www.osc.ny.gov/focus-onAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… As of June 2023, the Department maintains 15 ACCES-VR district offices with 218 full-time vocational rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSelected Aspects of Capital Program Project Management
… non-conformance. Insufficient contractor personnel on site: On four of our sampled projects, we determined that the … scheduled personnel were not always present at the site, with an average attendance rate as low as 52 percent on … CM office to verify the number and title of employees on site on a daily basis, determine whether they are authorized …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementElmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … in the most cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Controls Over Equipment
… implement a system of continuous monitoring. Investigate why the 18 items identified in this report could not be …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … wages or separation payments. However, opportunities exist for the board and district officials to improve internal … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Public Safety – 2021 Financial Condition Report
The number of crimes in seven categories increased for the first time since 2012 rising 15 percent to 341908 in 2020
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyDiNapoli Announces State Contract and Payment Actions for November 2015
… State Comptroller Thomas P. DiNapoli announced today his … 34,000 payments valued at $131.2 million. As the state’s chief financial officer, DiNapoli reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015Oversight of Horizon and Crossroads Juvenile Centers
… for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth with … for Childrens Services adequately operates Horizon and Crossroads Juvenile Detention Centers for courtplaced …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether HunterTannersville Central School District District officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andCapital Asset Management
… reporting capital assets. The audit covered the period from April 2020 through May 2023. About the Program To … to the Office, 55 State agencies use SFS AM and are required to report their capital assets to the Office. All … location, cost, or other key pieces of information required to locate, identify, or report on an asset. 3% (32 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… changing their clothes, washing up, and traveling to and from the project site. An unannounced visit to the Tarrytown … changing their clothes, washing up, and traveling to and from the project site. Monitor conductors to make sure that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… the YAI Network’s FSS Programs quarterly, based on payment requests and Consolidated Quarterly Reports submitted …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsAwarding and Oversight of Statewide Interoperable Communications Grants
… awards to ensure grant funds were allocated and spent for intended purposes. This audit covered the period from … and Emergency Communications (Office) is responsible for administering the Statewide Interoperable Communications … grants in five rounds of funding totaling $292 million. For Rounds 1 through 4, which were distributed between 2011 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC … Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is available at …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… and timelines. The Climate Act set targets to achieve 70% renewably sourced electricity by 2030 and a zero-emission …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care (HHC) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… addresses the six federally mandated Core Programs (the Adult, Dislocated Worker, and Youth programs, the Adult Education and Family Literacy Act program, the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-services