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Use of Vendor-Supported Technology (2019-S-40)
To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with requirements to maintain its systems at vendor-supported levels.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s40.pdfDisposal of Electronic Devices (2012-S-73)
We recently examined 218 electronic devices that had been readied for sale as surplus by the Department of State (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s73.pdfLeaves of Absence – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Leaves of Absence
https://www.osc.ny.gov/retirement/publications/1500/leaves-absenceLeaves of Absence – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Leaves of Absence
https://www.osc.ny.gov/retirement/publications/1505/leaves-absenceCost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members
… Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustmentCost-of-Living Adjustment – New Career Plan for ERS Tier 2 Members
… 2 members covered by Sections 75h and 75i CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1509/cost-living-adjustmentOversight of School Fire Safety Compliance (Follow-Up)
… of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … compliance with fire safety provisions established in the State Education Law, the State Uniform Fire Prevention …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followSelected Aspects of Incident Intake and Investigation
… To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported allegations and a Staff Exclusion List, and … Background The Center was established by the Protection of People With Special Needs Act (Chapter 501 of the Laws of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationReporting and Utilization of Bias Incident Data
… To determine whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … of Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… 15, 2011 determined that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followOversight of Adult Protective Services Programs (Follow-Up)
… Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) … the Adult Protective Services (APS) – a program of State-mandated services for adults (over age 18) who, … the Bureau informs the APS provider of its findings. Based on the findings of the Review, the Bureau may require the APS …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followTown of Dayton – Audit Follow-Up (2019M-221-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not properly … Fund Balance Management 2019M221 released in January 2020 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Colonie –Justice Court Operations (2014M-114)
… collected approximately $2.5 million in fines, fees and surcharges in 2013. Key Finding The Justices implemented …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesState Agencies Bulletin No. 1013
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … the supplement will be recalculated by OSC when processing payments for disability dates beginning 9/30/10 … will be available for agency review after the automatic payments have been made. All reports are sorted by agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … company, which is only operative in the unincorporated area of the town, are to be credited to the part-town general … Home Rule Law §10[1][ii][a][12][a]). 2 As such, in our opinion, the granting of a franchise to a cable company …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72)
To determine whether the Department of Health made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72.pdfTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-f