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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… 31% from two years prior. People from New Jersey account for 60% of these visitors. International Travelers Still … has reclaimed its distinction as the top U.S. destination for travelers from overseas, with more international visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Queens, and Staten Island 1000005525 National Grid - NYC Utility Utility 2 PO Box 11741 Newark, NJ 07101 NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The … (County) Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided … million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… with raised lettering and Braile mounted at an accessible height. 22 components at the Town Hall, such as a wider … such as a portion of service counters at an accessible height. Four components at the Library, such as signs … physical accessibility for the 67 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… of Columbia (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … taking additional steps to increase physical accessibility for the 13 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 781 … taking additional steps to increase physical accessibility at selected Town facilities. Specifically: Nine components at the Town Hall, such as service counters with a portion at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at … Town facilities. Key Findings Of the 144 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at the Town Municipal Center. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… City Hall, such as thresholds no more than one half inch in height and secured mats at the main entrance. 25 components … the City Court, such as service counters at an accessible height. Seven components at the Fire Station, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… Objective Determine whether Sherburne-Earlville Central School District (District) officials properly calculated … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156State Comptroller DiNapoli Releases Audits
… audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement … unprepared to address disputes that may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… to our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … in our report before it is finalized and released. Your CAP, on the other hand, tells us how you plan to correct the … your written audit response might also qualify as your CAP. Please read this information carefully. This brochure …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansElevator Safety
… tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, 2017. … Three non-DOB inspectors failed to identify defective door restrictors, which may cause a door to open between …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetySelected Aspects of Travel Expenses
… review period, Transit, MTA Bus, and B&T spent a total of about $2.1 million for travel and entertainment. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … areas to more than 25 percent in others – with disability rates higher in low-income neighborhoods. Key Findings Our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesAccess-A-Ride Accident Claims
… calendar year 2008 through calendar 2010, but declined in calendar year 2011. However, carrier incidents of $1,000 … of the first annual review. However, this practice is not in writing or approved by the Department of Motor Vehicles. … them of their responsibility to report accidents to AAR in accordance with their contract and ensure they have a …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… show New York City’s economy is recovering from the depths of the pandemic, with the city accounting for three-fifths of … to 2022, while its share of the state total increased 1 percentage point to 46.8%. The number of businesses rose … York City, a critical driver of local and state personal income tax revenue, remain well above 90% of total wages in …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityAddiction Support Services During Emergencies (Follow-Up)
… Support Services During Emergencies ( 2021-S-35 ). About the Program The Office of Addiction Services and … are requested, but not required, to provide information about any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-follow