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New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… While this is a positive development, there are two causes for concern: The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in personal …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and certain … did not comply with the requirements in the RCM and the CFR Manual, as follows: $3,132,751 in unsupported …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… City Bike Share program as required by the terms of the agreement. We also determined whether DOT monitors the vendor … damages assessed for non-compliance with the terms of the Agreement, and lost parking meter revenue (revenue lost due … service contract with the vendor—the Amended and Restated Agreement for the Bike Share Program (Agreement)—which has …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit organization that provides … who are between three and five years of age. NYTPS is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … To determine the implementation status of 2 recommendations made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… to Selected Contractors in New York City (Report 2007-S-60). Background Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… be recorded on the balance sheet as Cash with Fiscal Agent. …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal … To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools
… whether current State Education Department (Department) career and technical education (CTE) activities are … enrollments, align with State workforce needs and meet the career goals of secondary school students. Work with schools … To determine whether current State Education Department career and technical education activities are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… eligible for reimbursement. The $2,082 included $1,134 in personal service costs that either exceeded documented costs … supporting documentation for, and $948 in other than personal service costs, such as vehicle insurance, that either did not relate to the Program they …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualResponsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… York City Police Department (NYPD) and the New York State Liquor Authority (SLA) had effectively addressed noise …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… officials established adequate internal controls over Building Department operations for the period June 1, 2015 … officials did not segregate code enforcement duties. The Building Department did not always issue press-numbered … Village of New Paltz Internal Controls Over Building Department Operations 2017M201 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in … four schools with approximately 1,615 students and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… with the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the … through innovative marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… 15 substitute teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central … School District [pdf] Audit Objective Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… sloped access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… for New York’s diverse student body, are expected to be released soon. Several Board of Regents members have voiced … personal finance as a requirement to obtain a high school diploma. I’m encouraged that the issue of personal finance …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… are large contributors to carbon emissions like the coal mining industry, and increase the Fund’s investments in …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future