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Borough of Manhattan Community College – Controls Over Bank Accounts
… CUNY provides education for more than 269,000 degree-credit students and 247,000 adult, continuing, and … has more than 26,000 students. CUNY’s Cash Management and Banking Policy (Policy), effective July 1, 2008, requires the … policies and procedures related to bank accounts and banking operations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act … six constituent agencies, including the New York City Transit Authority (Transit). Transit operates the subways in … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for its services using rates established by SED. The rates are based on the financial information that Yeled reports to SED on its annual … SEIT sites. The ineligible costs include mortgage interest, depreciation, and other costs related to 20 sites …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the fiscal year ended June 30, … for reimbursement, reported costs must comply with the Manual requirements and be reasonable, necessary, directly …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… To determine whether Empire State Development (ESD) meets legal and regulatory requirements to report on the outcomes … To determine whether Empire State Development ESD meets legal and regulatory requirements to report on the outcomes …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based … our findings and recommendations. Gingerbread’s response is replete with incorrect and false assertions as well as …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three … Medicaid provides a wide range of health care services to individuals who are economically disadvantaged and/or have … needs. The Essential Plan also provides health insurance to lower-income people who, generally, don’t qualify for …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Trust Fund Corporation (HTFC), which is responsible for community development through the construction, … HTFC, the Office of Community Renewal (OCR) is responsible for administering the Residential Emergency Services to Offer … of the RESTORE program requirements, are responsible for administering the program locally. LPAs’ applications are …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… included in our initial report, Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The Transit Adjudication Bureau (TAB) is an administrative … and adjudicating summonses for violations of New York City Transit (Transit) Rules of Conduct (Rules) governing public …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… unpaid Deferred Tolls, incurred when customers appeared at toll plazas and could not pay the toll, promising to pay later. In addition, TBTA had more than … officials that a vehicle crossing its facility is on a toll violator list and should be pursued. In addition, TBTA …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… pass a medical assessment at a Medical Assessment Center (MAC) and periodic medical assessments thereafter (every two … Conductors). Revisits may be necessary as determined by MAC medical personnel. Federal regulations also require …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer must properly deposit, disburse, … deposit, disburse, record and report Company funds. As a result, the Executive Committee (Board) lacked reliable … in a Company bank account within three days of receipt, as required by the Company bylaws. Maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1State Comptroller DiNapoli Releases School Audits
… District and Washingtonville Central School District . "In today's fiscal climate, budget transparency and … that students are remitting funds to the central treasurer in a timely manner. Student treasurers did not always … The board's adopted budgets overestimated appropriations in the 2012-13 through 2015-16 fiscal years. As a result, the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsGreenburgh Central School District – Procurement (2024M-147)
… when the district is unable to provide precise quantity requirements for a particular project due to indeterminate … service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … Understanding the Audit Area A board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… in holding violators accountable and attaining restitution for workers while allowing infractions to continue, according … but DiNapoli’s audit found many claims wait long periods for a determination. The audit reviewed 7,847 claims relating … New York City employers and found many listed as pending for long periods of time. Among them were 354 complaints that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycState Agencies Bulletin No. 1092
… Purpose To advise agencies of the creation of a new union, Police … of New York State, Inc. filed a petition seeking to represent employees in Bargaining Unit 31. Evidence that … of the employees in the Unit was submitted. Pursuant to §201.9(g)(1) of the Rules of Procedure of the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1092-new-union-bargaining-unit-31DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… state dropped 27.1 percent in the second quarter compared to the same period last year, according to State Comptroller … quarter sales tax figures show how deep the COVID-19 pandemic is cutting into municipal finances,” DiNapoli said. … 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, New York City Department of … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytop