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New 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.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.pdfComptroller DiNapoli Announces State Contract & Payment Actions
… Payments Processed Approved $1.2 billion for 677 public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsApproved State Contracts and Payments for August 2017
… system. $2.2 million with Excelsoft Technologies Inc. for a civil service exam management system. Long Island … agreement with Montauk Energy Storage Center LLC for a battery storage center. $51 million power purchase … for the Law Guardian Attorney for the Child Program. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Uncollected Penalties (Follow-Up)
… Background Our initial report was issued on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. … to determine whether the Department effectively pursues and collects outstanding penalties. During the initial audit, … routinely had no collection activity for two years or more and were often deemed uncollectible. This audit also found …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followApproved State Contracts and Payments
… of surplus property at 170 E. 210th Street in the Bronx, a former Office of Children and Family Services residential … the Purchase Housing Corporation II for development of a new dormitory. State University of New York - Upstate … Inc. for scanning workers' compensation paperwork. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsCheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers … Identification Number (CIN), a unique identifier. Medicaid recipients may have more than one CIN assigned to them during …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … to turn to for assistance, and how to access appropriate services. District officials agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkEfforts to Collect Delinquent Taxes
… top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 lists for … actions prior to completing or closing cases for one of the five collection steps we tested: using applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesControls Over Selected Expenditures (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Controls Over Selected … to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund … serve crime victims and assists sexual assault survivors by directly reimbursing State-licensed providers for forensic …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followSelected Performance Measures
… Objectives To determine whether the Metropolitan Transportation … of train cars) – and misleading – MDBF. Our review of how MDBF was calculated by the LIRR found that the agency did … that were mechanical in nature and resulted in delays or lost trips were not included in its MDBF calculation. Had …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli: Public Drinking Water Needs More Protection
… approach for contaminants that are unregulated at the federal level; and Broaden the scope of review when …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… City has recovered 99.4% of private sector jobs it lost in the pandemic, but unevenly across key industries, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. “The city’s … is good news,” DiNapoli said. “We are seeing strength in the securities, transportation and warehousing and office …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … taxpayers paid $125,736 to provide services to customers in three other towns and a village benefitting from the IMA. … $21,000 from CBI for Town office space the group uses. In addition, the Board did not convey land to Chautauqua …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2023. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Opinion 89-19
… the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; SOCIAL … from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-89-19