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Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)
To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdfRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) 2025-F-10
To assess the extent of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-party Health Insurance (Report 2021-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f10.pdfUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14)
To determine the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14.pdfResponse to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfPurchases and Procurement Practices (Follow-Up) (2023-F-31)
To assess the extent of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f31.pdfParticipation Request - Employer Contribution Stabilization Program
The participation request form is used to enroll in the Contribution Stabilization Program (Chapter 57, Laws of 2010) for payment of retirement contributions.
https://www.osc.ny.gov/files/retirement/employers/pdf/csp-participation-request.pdfCyber Incident Response Team (Follow-Up) (2023-F-8)
To assess the extent of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team (Report 2020-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f8.pdfSales Tax Vendor Registration Practices (Follow-Up) (2023-F-5)
To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f5.pdfEfforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33)
To determine the extent of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent Taxes (2019-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f33.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40)
To assess the extent of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid and Essential Plan Enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40.pdfFederal funds to New York City: Title IV-E Foster Care
Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdf2024 Update on New York City Staffing Trends
The City’s full-time staffing level has increased by 2,413 employees since the beginning of FY 2024 to reach 284,330 as of January 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2025.pdfBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otsego-industrial-development-agency-2021-38.pdfCompliance With Jonathan’s Law (Follow-Up) (2020-F-26) 30-Day Response
To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26-response.pdf