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New York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfNYC’s Language Access Service Needs (2023-N-11) - Interactive Map
… This map of New York City uses 2023 American Community Survey 5year data to show the number of New Yorkers …
https://www.osc.ny.gov/state-agencies/audits/nycs-language-access-service-needs-2023-n-11-interactive-mapState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… and Investment Fund, only $857 million was actually moved, which significantly contributed to the unusually high … in February. State spending totaled $150.7 billion, up $6.8 billion percent from the previous year. The increase …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business Unit on the voucher header for any transactions. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitXV.11 Journal/Revenue Transfers – XV. End of Year
To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year OSC strongly recommends that agencies submit these transactions to OSC by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… Tax collections for State Fiscal Year (SFY) 2022-23 totaled … decline was primarily due to a decline in Personal Income Tax (PIT) receipts resulting from a variety of factors … claiming of credits related to the Pass-Through Entity Tax (PTET), the acceleration of the final phase-in of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfTransformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… totaled $106.4 billion, over $2 billion higher than forecast by the Division of the Budget (DOB) in the most … the projection in the Consensus Economic and Revenue Forecast Report, which estimated $1.35 billion in additional … in the final quarter of the year were higher than DOB forecast. Consumption and use taxes, which includes sales …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and cancel any remaining balances by September 30th of the 5th year after the period of availability began. Federal … and cancel any remaining balances by September 30th of the 5th year after the period of availability began …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfControls Over the Empire State Supportive Housing Initiative (2022-S-22)
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9) 180-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s9-response.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdf