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Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state … show proof of domicile—defined as a fixed, permanent home to which a person plans to return after an absence—within the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected … Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46 ). About the Program The Mitchell-Lama … of the seven recommendations included in our initial audit report Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for … members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … the period from September 1, 2012 to August 31, 2013. In our initial audit, we reviewed a random sample of 245 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career … collected fees and assessments totaling $9.3 million. Key Findings The Bureau has not provided adequate oversight …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsArrochar Meats, Inc.
… were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its … were to determine whether the Division of Military and Naval affairs DMNA conducted appropriate procurements …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAdministration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … they appeared on the AWLs. One development, Knickerbocker Village, did not request or receive DHCR approval for eight … apartments to applicants. For example, Knickerbocker Village officials awarded 18 consecutive one-bedroom units to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsInternal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales … To determine whether the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Report … the capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based … by further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOversight of New York State Forest Tax Programs (Follow-Up)
… forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 million acres, …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followOversight of Afterschool and Summer Youth Employment Contracts
… Development (Department) effectively oversees its afterschool and summer employment programs operated by the … to run youth and community development programs, including afterschool and summer employment programs. The Department’s … for up to six weeks in July and August. Its Comprehensive Afterschool System Program (COMPASS) provides school-age …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAccountability and Surplussing of Vehicles
… surplussed its New York City region vehicles, and whether staff used those vehicles solely for official State business. … Island. Per OPWDD and information obtained from the Office of General Services (OGS), as of October 2018, these four … impropriety. For example: All four DDSOs had a significant number of missing and/or incomplete vehicle logs, including …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesPayroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ … at Go Live. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2. A variety of … for details on those plans. Entering Pension Plans When it is necessary to enroll an employee in a pension plan, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Franklin Square Union Free School District – Website Transparency (2025M-93)
… laws and regulations require school district officials to post certain financial and administrative information on a school district’s website to help enhance the public’s access to basic information. School district officials should … could not readily access and review District information to make informed decisions …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93City of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … Did the City of Mechanicville City Mayor and officials provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78City of Long Beach – Budget Review (B20-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … or resolve recommendations from our budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3NYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… to protect against the risk of harm to the company, which is known as a “Caremark action.” State Comptroller DiNapoli … unsafe business practices and admitted illegal conduct. It is our hope, moving forward, that the reforms agreed to in … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniors