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Oversight of Sidewalk Sheds (Follow-Up)
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds (sheds), which are … necessitates this type of protection. DOB is responsible for issuing permits for the installation of sheds, monitoring …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Department of … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B6-16-10)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … The City must seek written assurance from the State of New York Mortgage Agency that the Agency will transfer $11 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Medicaid – Federal Funding and New York
… While the federal government sets some requirements for coverage and other aspects of the program, states have … state, it receives a statutory minimum FMAP of 50 percent reimbursement of certain state Medicaid expenditures. … expansion authorized under the Affordable Care Act for non-elderly adults with incomes up to 138 percent of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… payments to the providers. The audit covered the period April 1, 2017 through September 30, 2017. Background The … payments should be recovered. Key Recommendations We made 12 recommendations to the Department to recover the remaining … Department of Health: Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016 ( 2016-S-12 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Controls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsState Pension Fund Adds $30 Million for Investments in New York Companies
… will be made through the pension fund’s In-State Private Equity Investment Program, designed to make … will help grow the pension fund and expand businesses and jobs across New York state," said DiNapoli. "With $293 … Vnomics, a fleet management software company located near Rochester and FieldLens, a construction industry mobile …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the … from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term borrowing to cover … office, which they must do by state law. Specific areas of concern in regards to inaccurate recordkeeping include: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” … and ChartFields is critical to reconciling PCard charges in SFS. Prepaid vouchers remain unreconciled until applied to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and guardians are properly notified of incidents of … New Yorks mental health facilities are not ensuring parents and guardians are properly notified …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… and other media; and the opportunity to communicate with family and friends using a fee-based secure messaging system …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsOversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … homeless shelters. On average, only 59 percent of the food inspections by the three agencies were completed for the 15 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesState Comptroller DiNapoli Releases State Audits
… (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… This section outlines the process and documentation requirements for contract and amendment submittals subject to the Office of the State … Audit Type below. Users will submit the agreement and required procurement record documents to OSC through the … This section outlines the process and documentation requirements for contract and amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… for over 2,000 essential local water infrastructure projects totaling more than $23.7 billion since 1990, but the … estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of billions of dollars in local projects remain in the pipeline, according to a report by …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterValley Stream Central High School District – Capital Assets (2025M-16)
… numbers, serial numbers and manufacturer information. 19 assets totaling $52,992 had a missing or incorrect asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… claims from being paid. A proper claims audit ensures that all claims are subjected to an independent, thorough and … and approved. Generally, the Board must audit and approve all claims against the District before directing the … $1.5 million. Audit Summary The Board did not ensure that all nonpayroll disbursements were appropriate, adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48