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Compliance With the Clery Act Report (Follow-Up) (2016-F-4)
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4.pdfExamination of New York State Supplemental Program (SSP) Payments 2
This is the second in a series of reports that will be issued to the Office of Temporary and Disability Assistance (OTDA) regarding our examination of NYS SSP
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-01-09b.pdfInvestigation of Housing Discrimination Complaints (2023-S-26)
To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s26.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfNew York’s Social Insurance Programs
This report examines four major social insurance programs available in New York State: unemployment compensation, workers’ compensation, temporary disability insurance, and family leave insurance (paid family leave).
https://www.osc.ny.gov/files/reports/pdf/social-insurance-programs.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfVillage of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdfNew York State Common Retirement Fund - Responsible Contractor Policy
The New York State Common Retirement Fund (CRF”or the Fund) has a deep interest in the condition of workers employed on behalf of the CRF and its advisors.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/responsible-contractor-policy.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfEmployee Incentive and Bonus Payments (Follow-Up)
… four recommendations included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing … that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga … history of grade changes. “When proper controls are not in place, there is the possibility of student grades being …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesDiNapoli: Wall St. Profits on Pace to Beat 2017
… every year since the end of the recession in 2009, and compensation last year reached its highest point since … profits has carried into 2018 and the industry is on track for another good year absent a setback later in the year," … "The securities industry is a major source of revenue for New York City and New York State, and is an important …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Comptroller DiNapoli Releases State Audits
… Licensing (Follow-Up) (2015-F-13) An initial report issued in June 2013, determined that the majority of MTA bus drivers … an estimated 8,400 passengers on a total of 38 days. In addition, the MTA did not always maintain complete … that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials have made …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli and Rice Halt Pension Scam
… payments from the New York State and Local Police and Fire Retirement System. “This is an egregious exploitation of … with District Attorney Rice’s office, we were able to protect the integrity of the state pension fund, recoup the stolen money, and send a clear warning to those who try to defraud the system. I thank District …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … to local Social Services Districts (SSDs) and to the NYC Department of Homeless Services, but remains responsible for monitoring their activities. Similarly, the Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… Private elevator inspectors in New York City are missing hazardous … safe." DiNapoli’s audit looked at work done by certified elevator inspectors who worked for companies contracted by … at three different buildings. The problem could cause elevator doors to open between floors and is considered an …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… does not investigate overtime complaints by nurses in a consistent or timely basis, according to an audit released … if nurses feel their employers violated the law, they can file a complaint with DOL. Between Jan. 1, 2015 and May 23, 2017, …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nurses