Search
Audits of Local Governments & Schools
… New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits provide findings or … of evidence against criteria. Local officials use audit findings to improve program performance and operations, …
https://www.osc.ny.gov/local-government/auditsExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationExamination of Procurement Card Payments
The objective of our examination was to determine whether the Office for People with Developmental Disabilities Long Island Developmental Disabilities State Ope
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsOversight of Study Abroad Programs
… SUNY Office of Global Affairs (SUNY OGA) is responsible for the oversight of SAPs across the SUNY network. SUNY OGA … global initiatives. Each SUNY campus is responsible for administering and monitoring its own SAPs, including … with foreign partner institutions that outline the terms for exchanging students. SUNY OGA reviews new SAPs, leads the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsVillage of Nassau – Budgeting (2018M-3)
… fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings General fund appropriations exceeded expenditures by an annual average of $118,599 (20.9 percent) for 2014-15 … fund’s unrestricted fund balance increased by $97,547 (25.7 percent) to $477,621 over the past three years as of May …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Management of Cash and Investments
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into … have a written plan for meeting the objectives set forth in its investment guidelines. Key Recommendations Routinely …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsOversight of Campus Foundations (Follow-Up)
… Foundations (Report 2016-S-93 ). About the Program The State University of New York’s (SUNY) State-operated campuses are authorized to contract with … action plans. We issued our initial audit report on February 26, 2018. The audit objective was to determine if …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followSafety of Seized Dogs (Follow-Up)
… of the three recommendations included in our initial audit report, Safety of Seized Dogs (Report 2017-S-49 … when a shelter has received an unsatisfactory rating. Our initial report, issued on April 16, 2018, determined the … progress in addressing the problems we identified in the initial audit report. Of the three prior audit …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) properly accounted for and … services for more than 130,000 New Yorkers with developmental disabilities. Regional Developmental Disabilities State Operations Offices …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesAdministration of Tenant Complaints (Follow-Up)
… and complaints regarding the nearly 1 million regulated apartments in the State. According to available records, for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followProtection of Child Performers (Follow-Up)
… of the two recommendations included in our initial audit report, Protection of Child Performers ( 2016-S-70 ). … in addressing the issues identified in our initial report. The Department has not implemented either of the two recommendations in our initial report. Key Recommendation Officials are given 30 days after …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followOversight of Public Water Systems
… provided they are at least as stringent as the EPA’s. In New York, the Department oversees the delivery of drinking …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsContinuity of Operations Planning (Follow-Up)
… sectors. Further, the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on … they had incorporated certain essential features of the COOP best practices endorsed by the Division. We also identified some opportunities for improvements to COOP practices that would enable the agencies to handle …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followOversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … other skills necessary to find and maintain employment. In general, the Law requires such schools, which charge …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsProcessing of Paper Tax Returns
… of paper returns in-house or by a third-party vendor best meets the long-term practical and fiscal needs of the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsAccuracy of Reported Cost Savings
… local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials … to identify and correct inconsistencies and inaccuracies in methodologies. Routinely take steps to identify changes in …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… of the New York State Urban Development Corporation as lessee under a 99-year Master Lease (running until 2068) from …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Selected Aspects of Discretionary Spending
… The Battery Park City Authority (Authority) was created in 1968 with the enactment of Title 12 of the Public … a total of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public … that are necessary to be accountable for such costs. In November 2012, the Public Authority Budget Office (ABO) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Research and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New … York’s most difficult energy and environmental problems in ways that improve the State’s economy. The Authority … $7 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2