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Oversight of Child Protective Services (2021-S-17)
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17.pdfMonitoring of Construction Management (2020-S-42) 180-Day Response
Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this function are supported and related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s42-response.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfOversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfFare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfStreet and Sidewalk Cleanliness (2019-N-1) 180-Day Response
To determine whether the New York City Department of Sanitation (DSNY) effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n1-response.pdfAffirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfHotel Industry in New York City
New York City’s hotel industry is one of the nation’s strongest, with high demand for rooms led by a surge in domestic visitors, but it remains vulnerable to changes in tourism and the continued loss of international travelers due to geopolitical instability.
https://www.osc.ny.gov/files/reports/osdc/2026/pdf/nyc-hotel-industry-report-july-2026.pdfOpinion 91-41
… by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold … You ask whether, pursuant to Town Law, §81, town electors may, by petition, compel the town board to hold a … on that question. Accordingly, it is our opinion that town electors may not, by petition, compel the town board to hold …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Federal Programs Bridge Gap in Broadband Access
… subscriptions to low-income households. The program was succeeded by the Affordable Connectivity Program (ACP) …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… taxable income for prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On … taxable income for prior tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsSecurity Over Critical Systems
… with unauthorized access to systems and data. About the Program The Natural Heritage Trust (NHT) is a non-profit … areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsComptroller DiNapoli Releases State Audits
… the following audits have been issued: Office of Children and Family Services (OCFS), Controls Over Cash Advance … same person signs checks, maintains the check register, and reconciles the bank account. Auditors also found that as … these accidents. Auditors also found carriers' drug and alcohol testing needs to be better documented. New York City …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Statement on End of Legislative Session
… corruption. Enhancing independent oversight of state contracting, especially with regard to economic development … I hope the Legislature will consider the clean contracting proposal when they reconvene." …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did not … method to track and account for the time worked by claims center staff. Key Recommendations For no less than six … for the compensation and benefits of claims and call center employees who administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… Medicaid reimburses hospice organizations an all-inclusive daily rate that covers all hospice services. From January 1, … nursing, that were not allowed in combination with the daily hospice rate; $2.4 million was paid to non-hospice … home care, and other services that are covered under the daily hospice rate; $2.6 million was paid for hospice …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-care