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Infant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network (2017-S-43)
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s43.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46) 180-Day Response
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46-response.pdfReview of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfDivision of Housing and Community Renewal Bulletin No. DH-125
… position on the payment effective date; and Has completed one (1) year of service in such grade by 04/01/2023; and Has … is also used to identify employees who have not completed one (1) year of service in their grade on the payment … the date the report is produced. Included on the report is one or more of the following messages which identifies the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDiNapoli: NYC Emergency Management Failing to Ensure the City is Prepared for Disasters
… continuity plans and evacuation plans. The audit is the first of four that DiNapoli has engaged with a focus on resiliency planning in New York City. “It is not a matter of if, but when, another massive storm like …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-emergency-management-failing-ensure-city-prepared-disastersCompliance With School Safety Planning Requirements (2018-N-2)
To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18n2.pdfThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfReport on the State Fiscal Year 2021-22 Executive Budget
The COVID-19 pandemic has had a severe fiscal impact on New York State, and the Executive Budget for State Fiscal Year (SFY) 2021-22 demonstrates the need for additional federal assistance.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2021-22.pdfOverview – When Employees Retire
… apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. Applications and documents employees give to you have not been filed with … Employer’s Role After the employee retires and you make final payment for any accrued unused, unpaid sick leave, …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewTown of Philipstown – Financial Management (2024M-100)
… Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. … totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 payments made with cash or … Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town revenues. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… to the Office of the State Comptroller (OSC). OSC’s Bureau of State Expenditures audits and processes agencies’ … procedure to ensure the attachments (i) retain the integrity of the original documents, (ii) support legitimate … regarding OSC’s access to records, please contact the Bureau of State Expenditures’ Customer Service Help Desk at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… on the 311 dataset, quality of life issues referred to NYPD (noise and improper use of vehicles), as well as the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention … The objective of our examination was to determine whether all the travel expenses incurred by the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through subcontractors); but rather, is to procure such goods or services for the State through a … in such a situation, the third-party contracts must be let in accordance with the procurement statutes applicable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, with 15 agricultural products ranked in the top five nationwide, according to a report released today by … "Agriculture is a crucial piece of the state's economy, with farms contributing nearly $2.4 billion to the state's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… other facilities licensed under Article 28 of the Public Health Law; as well as facilities operated by the State pursuant to the Mental Hygiene Law, Education Law, and the Correction Law. … to ensure adequate staffing through means other than mandatory overtime. If nurses feel their employers violated …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followDiNapoli: Farms Generated $5.7 Billion for New York Economy
… New York state farms generated $5.7 billion in revenue in … Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate billions … every region of the state, covering nearly 23 percent of New York’s total land area, with 96 percent of those family …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economy