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DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… bonds, and mortgages (23.3%), private equity (13.8%), real estate and real assets (14.0%), and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by The Child Study Center of New York on …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… excluded public pools, beaches, and spray grounds located in New York City. The audit covers the period April 1, 2015 … 14, 2016. Background The Office of Parks, Recreation and Historic Preservation (Parks), the Department of … and spray grounds available for use by residents and visitors of New York State. These agencies provide oversight …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Kids in Action of Long Island Inc on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… for an additional 584 M9 cars for LIRR and/or Metro-North Railroad. (Metro-North Railroad subsequently dropped out of the contract.) In July …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… careers in occupational fields such as dental assisting, plumbing, electrical, cosmetology, culinary, and vehicle …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… for the harbor shared by the two states, tunnel and bridge connections between the states, and, in general, trade and … Jersey and Manhattan in New York City. The PATH operates 24 hours daily. Tunnels, Bridges, and Terminals – manages … that it did not own. The PANYNJ response, dated October 24, 2018, stated “While efforts were ongoing for renewing …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… private school located in Greene County that provides preschool special education services to children with … in reimbursable costs on its CFR for the rate-based preschool special education programs that it provided. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … To determine whether the costs reported by Volunteers of America Greater New York Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit … To determine the implementation status of the four recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, of certain sex offenders. The Act applies to offenders who have been …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… by private providers through contracts with DHS. A typical provider contract includes provisions for procurement, … appropriate security measures, as stipulated in the provider contracts. DHS is also responsible for monitoring …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments … than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… adequate internal controls over nonstudent network user accounts to help prevent unauthorized use, access and … did not establish adequate internal controls over network user accounts to help prevent unauthorized use, access and … officials did not: Disable 20 unneeded nonstudent network user accounts that had last log-on dates ranging from January …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the … property was acquired based on a $6 million to $20 million development plan, without an interested developer. We found … of investment in the County’s infrastructure and economic development, and the County’s demographics, will likely …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were purchased from out-of-state vendors at higher prices than local vendors offered and some products were …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of … 10 County Departments did not always adequately provide consumer protections by helping to ensure the accuracy of … documentation to support 25 of 74 (34 percent) reported consumer complaints and the actions taken to address them. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and