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Controls Over Revocable Consents
… ensure all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … plans for the structure for which the consent was granted (one consent); documenting that notices of public hearings and … and that structures requiring a revocable consent have one …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsControls Over Capital Improvements at City-Owned Homeless Shelters
… in capital investment for City-owned shelters to correct conditions that have built up over many years. Capital … and completing capital improvements may have caused poor conditions to deteriorate even further, possibly resulting in … 2018, is now expected to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in Brooklyn, the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and … incarcerated individuals (Individuals) with access to tablets and kiosks (tablet program). Department-issued … available to incarcerated individuals. Through loaned tablets, general population Individuals have access to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … children identified with elevated blood lead levels during the period January 1, 2014 through August 7, 2018 and … To determine if the Department of Health has provided adequate oversight of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programFare Collection
… on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 … are checked before arrival and again upon departure. For hard copy non-commutation tickets, TSPs punch out part of the ticket upon inspection. Hard copy and electronic commutation tickets are visually …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… 1 (District) Board of Fire Commissioners (Board) monitor financial activity, ensure appropriate records were … our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual … the Audit Area A board of fire commissioners must monitor financial activity to ensure public funds are managed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136SUNY Bulletin No. SU-274
… a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York State … employees who are members of the ORP Background On March 16, 2012, the Governor signed Legislation creating Tier 6. … the Benefit Plan based on the agency’s review of the “two-year look back” salary. Public query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Villages: Almond , Cedarhurst , Copenhagen , Great Neck , Holley , Hoosick Falls , Lisle , Mount Kisco , North … residents, policymakers and other interested parties with little to no information regarding the fiscal performance of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Center Moriches Fire District – Fiscal Transparency (2025M-113)
… had no record of the Board ever using an RFP process to contract the CPA firm’s services for the annual audit or an … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been … individuals. “The Medicaid program provides critical health care services to millions of New Yorkers but the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsDiNapoli Releases Climate Action Plan
… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s … . About the NYS Common Retirement Fund The New York State Common …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… assumed rate of return on investments from 7 percent to 6.8 percent, anticipating a lower return investment … we have kept the state pension fund strong and one of the best funded in the nation. The long-term outlook for … once again ranked the state pension fund as one of the best funded among public pension plans. Only eight states had …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredDiNapoli Announces Fiscal Stress Scores
… stress, State Comptroller Thomas P. DiNapoli announced today. The communities were identified by the Comptroller’s … City) twice a year. The latest round of scores announced today identified 19 local governments designated in fiscal … stress State Comptroller Thomas P DiNapoli announced today The communities were identified by the Comptrollers …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… decrease in total overtime earnings since 2016, according to a report by State Comptroller Thomas P. DiNapoli. The … with declining responsibilities for emergency response to the COVID-19 pandemic and an overall increase in the size … the toughest times during the pandemic and the state needs to continue its efforts to attract and retain a range of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… 55-c. In addition, since 2015, businesses in New York that employ people with disabilities have been authorized to claim …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesLow Income Home Energy Assistance Program – Federal Funding and New York
… Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their … the household and the presence of a household member who is under six years old, over 60 years old or permanently … gross monthly income limit for a one-person household is $3,473; the limit increases with household size up to a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programThe Office Sector in New York City
New York City’s office sector employed a total of 1.6 million people in 2019, the highest level on record.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2022.pdfHenrietta Fire District – Financial Condition (2021M-27)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to … The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130