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A Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfApplication for Refund of Excess Contributions (RS5195)
To apply for the refund of excess member contributions, NYSLRS Tier 1 & 2 members (and Tier 3 & 5 Police and Fire Retirement System members who are non-contributory), who voluntarily contribute, use form RS5195.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5195.pdfRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfPlanning for the Long Term: Capital Spending Reform in New York State
Over the past 10 years, NY has spent $63.2 billion to support its capital program. Despite this significant investment, there are many critical capital needs across the State that remain unmet.
https://www.osc.ny.gov/files/reports/pdf/capital-spending-report-nov-2010.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21) 90-Day Response
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21-response.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21)
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21.pdfAccess Controls and Vulnerability Management Over Critical Systems (2025-S-8)
To determine whether the Battery Park City Authority's access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s8.pdfDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… $723 million in assets as of June 30, 2015. Auditors found two foundations, Stony Brook Foundation (SBF) and UBF, … found insufficient justification for the compensation for two individuals whose total salary and fringe benefits …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… and may not be consistent with the policies of the incoming administration. HHC is also falling short of targets … if the anticipated resources do not materialize. The incoming federal administration has signaled its support for …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXVII.2 Overview – XVII. Lapsing Appropriations
… after close of business on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community Projects, Capital Projects, … close of business on September 15 or the first business day following if September 15 falls on a non-business day. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewDiNapoli Releases Upper Manhattan Economic Snapshot
… so many young people are making Northern Manhattan their home and raising their families here,” said New York State … provide small business support, affordable housing and good paying jobs and contracts for our local people. We are … added 1,950 private sector jobs. The neighborhoods are home to 3,049 businesses, also a record number. While the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programLead Service Line Replacement Program and Lead Service Line Inventory
… significant risk of lead contamination in drinking water. High levels of lead in drinking water can cause serious … damage to the brain and kidneys and an increased risk of high blood pressure, heart attack, stroke, and cancer. … other initiatives that fund a wide range of water quality projects, including efforts to reduce lead in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsOversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest … To determine if the Department of Environmental Conservation is adequately monitoring the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs