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Oversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfComptroller DiNapoli Releases State Audits
… Program: United HealthCare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82) United's payments to medical providers are based, in part, on procedure codes billed on claims that indicate the medical …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Frequently Asked Questions – World Trade Center Presumption
… What is a presumption? I assisted in the recovery and cleanup operations, but I was … during the first 48 hours after the first airplane crash or a total of 40 hours between September 11, 2001 and … from the Hudson River and Canal Street bearing east on Canal Street to Pike Street, continuing south on Pike …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to help New Yorkers with disabilities gain employment, transition to … and 97 counselor assistants. Unemployment rates among New Yorkers with disabilities have historically been higher … The program run by the State Education Department to help New Yorkers …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortAmusement Park and Fair Ride Safety
… monitoring and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , … as an entertainment play area at a carnival, amusement park or fair which is intended to amuse or startle its … Audits/Reports of Interest Department of Labor: Amusement Park and Fair Ride Safety (2013-S-73) Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (2016-N-6)
To determine whether the New York City Department of Homeless Services is adequately monitoring the security expenses at single adult and adult family homeless...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n6.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (2016-N-6) 90-Day Response
To determine whether the New York City Department of Homeless Services is adequately monitoring the security expenses at single adult and adult family homeless...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n6-response.pdfCapital Asset Management (Follow-Up)
… is responsible for establishing and maintaining custody of a comprehensive capital asset reporting system that allows … Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … assets. OGS considers tangible and intangible property (i.e., a resource lacking a physical substance, such as a …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followDiNapoli Announces $500 College Savings Sweepstakes
… a new or existing 529 College Savings Program Direct Plan account. The New York 529 College Savings Program, an … planning ahead for a bright future.” The sweepstakes is open to eligible New York state residents who are at least 18 … make up the largest share of account owners, anyone can open a 529 Direct Plan account for a child or an adult for as …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … To determine if the New York City Department of Buildings adequately monitors that NYC sidewalk …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… forms. Those employees required to submit forms did not do so consistently, and the forms did not always include …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualApplication Review and Site Permitting for Major Renewable Energy Projects
… July 2023. About the Program The Climate Leadership and Community Protection Act (Climate Act), effective January … standards among the most aggressive in the United States, and require 100% carbon-free electricity by 2040, placing New York’s program on par with …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… Our audit covered the period from January 2019 through November 2022. About the Program OASAS’ mission is to improve …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesState Agencies Bulletin No. 435
… and the Vanguard Group is the new investment manager and account service provider. The program (including investments) was previously … Actions OSC will update all payroll records with the new account information for employees who currently participate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programDiNapoli: After-School Provider Misused $194,320 in Public Funds
… reimbursement claims for expenses that were unnecessary, not allowable or unrelated to its programs, according to an audit released today by New … “Children who need help staying off the streets should not be shortchanged by contractors cutting corners and … in reimbursement claims for expenses that were unnecessary not allowable or unrelated to its programs …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsLow Income Home Energy Assistance Program – Federal Funding and New York
… carbon monoxide detectors, chimney cleaning, as well as cooling assistance benefits. In FFY 2024, New York City had …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programTemporary Assistance – Federal Funding and New York
… Temporary Assistance includes Family Assistance and Safety Net Assistance recipients. The count reflected in the chart … that are federally funded, and a small number of Safety Net Recipients that are TANF cases in the non-cash portion of the Safety Net program, as reported by OTDA. It does not include Safety …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceSecurity Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient … is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It … ECMCC is recognized as a verified Level 1 Adult Trauma Center and serves as a regional hub for burn care and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operations