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Archived Data and Publications
… , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 All Data Worksheet in Excel: 2012 , 2013 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Fire Protection Contracts
… fire companies and fire districts, towns or villages. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/fire-protection-contractsSeized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followRestrictions on Consecutive Hours of Work for Nurses
… Purpose To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours … 30, 2017. Background The Department of Labor (Department) is charged with protecting workers in New York State. Section … and effectively enforce the Law. The Division is unaware of which employers are subject to the Law, which …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesEnforcement of the Mitchell-Lama Surcharge Provisions
… Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, … of our audit in 2017. Background The Mitchell-Lama program was created in 1955 to provide affordable rental and … are not charging tenants the maximum allowable surcharges when tenants do not provide a certified tax return to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… to increases in payroll costs and related union benefits, insurance, security costs, and general operating and maintenance expenses, including utilities and legal fees. Between January 1, 2016 and August 31, 2017, … $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit focused on the remaining …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentSelected Management and Operations Practices (Follow-Up)
… $1.6 million in personal property sales. NYPA began energy efficiency programs for its government customers in … 28, 2017, NYPA reportedly financed a total $2.1 billion in Energy Efficiency (EE) projects that produced first year … over the disposition of fleet vehicles. NYPA's claimed energy efficiency savings were not always properly supported. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followTrain On-Time Performance (Follow-up)
… of implementation of the two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 … 74.0 percent and weekend OTP averaged 81.2 percent. In late March 2015, Subways OTP goal was lowered to 75.0 … Key Finding We found that Subways made limited progress in addressing the problems identified in our prior report. Of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and … does not directly monitor UPK providers for health and safety. Instead, the Department relies on the school district …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programSubway Wait Assessment (Follow-Up)
… Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followAssessment and Collection of Selected Penalties
… the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, in appropriate accounts, … it should not have been assessing penalties on, or collecting penalties from. Key Recommendations Take … the Workers Compensation Board WCB is properly billing collecting and promptly depositing in appropriate accounts …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsOversight of Private Career Schools
… 20 were pending for at least two years. Of 1,328 investigations of potentially unlicensed schools, 724 (55 … at least 10 years. Further, from a sample of 100 pending investigations, we identified 18 schools that appeared to be … time frames and implement procedures for completing investigations of private career schools in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLaSalle School – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualSelected Financial Management and Administrative Practices
… any residual value to estate beneficiaries. Any unclaimed funds are remitted to New York State after the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesAccounts Receivable Collections
… delinquent accounts receivable that are referred by state agencies. Our audit period was April 1, 2008 through … is responsible for collecting accounts receivable that state agencies have been unable to collect and have referred … During the period April 1, 2008 through December 31, 2010, state agencies sent 156,072 accounts receivable collection …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsInfrastructure Inspection and Maintenance
… and whether inspection results are considered when maintenance activities are prioritized. The audit covers the … The Corporation’s process for determining Inspection and maintenance priorities is inconsistent, and the basis for … the Inspection results were considered when determining maintenance priorities. Thus, there is a risk the structures …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment were appropriate … MTA has six constituent agencies, including MTA Capital Construction (MTACC), which is responsible for the planning, design, and construction of major MTA projects. The MTA has a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses