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Oversight 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 … not submit required statistical reports showing required job placement, enrollment and graduation data. The Bureau did …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsArrochar Meats, Inc.
… and (iii) was unable to support how it determined the price paid to Arrochar Meats for the fuel was reasonable. … Meats purchased 13,960 gallons of fuel from Burke Heat at an average of $3.71 per gallon, and 5,000 gallons of fuel … to select vendors with which to procure. Pays a reasonable price. Records all items received. Pays only for the items …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incBusiness Services Center Shared Services
… the administrative transactions that it processes for its State agency customers. The audit covers the period September 27, 2012 to September 12, 2016. Background The State’s 2012-13 budget, at the suggestion of the Spending and … (HR) and Finance transactions that are common across State agencies. The SAGE Commission estimated the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAdministration of Mitchell-Lama Waiting Lists
… the development accepts new applicants; when a list is “closed,” the development does not accept new applicants, … full. We focused our audit on the five developments with closed waiting lists at the time audit fieldwork began. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsInternal Controls Over Selected Financial Operations (Follow-Up)
… composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New … is among the agencies required to establish and maintain an internal audit function. Under the terms of a Master … recommendations to address these areas. Key Finding DMNA has made significant progress in addressing the issues we …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followSales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a …
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)
… of the three recommendations included in our initial audit report, Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Report 2021-S-15 ). About the Program OMH’s mission is to … of the three recommendations included in our initial audit report Reporting of CommunityBased Services Under the …
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)
… the second iteration of New York’s forest tax program. The 480 Program, also known as the Fisher Forest Act, dates back … whether the Department was adequately monitoring the 480 and 480a private forest programs to ensure forest land is … Our audit covered tax exemptions granted under the 480 and 480a programs for the period January 2017 through …
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
… effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood Youth … development programs, including afterschool and summer employment programs. The Department’s Summer Youth Employment Program (SYEP) provides City youth and young …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsAccountability and Surplussing of Vehicles
… reports having 115 State-run residences overseen by four local Developmental Disabilities Services Offices (DDSOs): … past their useful lives should be surplussed and sold at auction through OGS. Key Findings OPWDD lacks sufficient … and the time frames for sending surplussed vehicles to auction and turning in associated license plates. Issue …
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-92Public Health – 2021 Financial Condition Report
… to $75.2 billion in SFY 2020-21. State share spending is further influenced by the continued deferral of certain … funded by the federal government. In New York, the program is known as the Essential Plan. It is available to individuals who are under 65, not eligible …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthPublic Welfare – 2021 Financial Condition Report
… legislation, and the issuance of emergency supplemental benefits to households not already receiving the maximum benefit during the public health emergency. SSI Recipients Decrease for Fifth Consecutive Year; … The number of recipients of Supplementary Security Income (SSI)—a State- and federally-funded program for the aged, …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareCity of Long Beach – Budget Review (B20-7-3)
… practice of borrowing to fund these operating costs is not fiscally prudent. The proposed budget contains an … proposed budget includes a tax levy of $46.6 million which is $4,136 above the limit established by law. The Council has … shortfalls. Review our recommendations before the budget is adopted. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Franklin Square Union Free School District – Website Transparency (2025M-93)
… – pdf] Audit Objective Did Franklin Square Union Free School District (District) officials ensure the District’s website … a vendor to maintain the District’s website. The Assistant Superintendent of Finance and Management (ASFM) is … District officials did not ensure the Districts website …
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 … bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for managing and … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… New York State Common Retirement Fund (the Fund) and the Church of England, received landslide support from more than … Fund's Engagement with Exxon Dec. 2015: The Fund and the Church of England first file their proposal with ExxonMobil. … support the Fund's proposal. Nov. 2016: The Fund and the Church of England refile the proposal. May 31, 2017: 62.3 …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… fund balance and reserves to avoid significant real property tax increases. The board adopted realistic budgets from 2014 through 2016 and real property tax levies have remained relatively stable. Town … accounts are maintained by their respective treasurers and list all disbursements and receipts. However, the department …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , Village of Rushville … not developed a written disaster recovery plan. Town of Manchester – Board Oversight and Information Technology … Public Library Village of Hobart Town of Lancaster Town of Manchester Village of Margaretville Village of Rushville and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-703
… OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before Tax) and 647 (NYT Prior Service After Tax) in PayServ. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-york