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Oversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, 2014 to March 26, 2018. Background The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Manual Therapy …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to … 1, 2010 through April 5, 2017. Background The Division of Homeland Security and Emergency Services (Division) oversees … To determine if the Division of Homeland Security and Emergency Services awarded contracts to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsSafety at Stations
… taken appropriate steps to address safety-related issues at all of its train stations including determining if … miles) from St. George Terminal to the southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 stations or to the Staten Island Ferry. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsCost Reporting of Programs Operated by Gateway-Longview, Inc.
… and Tuition Payments to the Lake Grove School and Mountain Lake Children’s Residence (2009-S-90) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-inc2014 Year End Report
… whether payments to claimants and medical providers (claims) by the Workers’ Compensation Board’s (Board) sole … for Reopened Cases.The Board processed and approved some claims from the Uninsured Employers Fund and the Special Fund … for Disability Benefits. However, the majority of these claims are processed by a third-party administrator, Triad …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On … 9, 2014, the LDC claimed the remaining $48,750.00 of the contract amount. To receive the second claim, the LDC needed … the entire $65,000.00 in expenses was incurred during the contract period for work relevant to the contract objectives, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… October 17, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY– the … of all covered agencies and authorities by April 1, 2020. Key Findings Generally, DOCCS has developed targets and … to facility staff, as required, by the December 31, 2017 deadline. DOCCS officials stated they did not meet the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Aspects of Toll Collections
… January 2019, the Authority reported $775 million, $649 million, and $804 million in tolls and related revenues, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, as the … to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… covered the period from April 1, 2014 through May 13, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in … with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… February 28, 2013. Background The District is a district corporation of the State, distinct and separate from the Town … Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law … authorized to deposit District funds due to the lack of an investment policy. The District has deposits and short-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal & School Audits
… or amounts and disbursements had incorrect vendor names, check numbers or payment methods. Also, the treasurer … timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… flash floods (3,985), winter weather (3,817) and winter storms (3,714). These five types accounted for 63.1% of all … related to Superstorm Sandy in 2012, which amounted to $5.8 billion, adjusted for inflation. In nominal terms, from … Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and Flooding …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … appropriate action to recover the unaccounted for moneys. Deposit and disburse all receipts and disbursements from a …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Long Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making … workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… related to increases in state income or corporate tax rates, which push the city’s combined income and corporate … still leave the city with significant budget gaps in FY 2023 through FY 2025 and creates out-year risks by increasing … emergency and can avoid drastic actions for short-term savings. The restoration of planned cuts should be followed …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli Releases Bond Calendar for First Quarter
… bond market. It is contingent upon execution of all project approvals required by law. The collection and release … of New York Mortgage Agency and the Triborough Bridge & Tunnel Authority. The detailed forward issuance calendar can …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarter