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Oversight of School Safety Planning Requirements (Follow-Up)
… Requirements ( 2018-S-34 ). About the Program In New York, schools are required to develop and regularly review safety plans as part of the Safe Schools Against Violence in Education (SAVE) Act. The SAVE … Act aims to improve the learning environment in New York’s schools by preventing school violence and increasing the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followTechnology Transfer Program and Royalty Payments (Follow-Up)
… Transfer Program and Royalty Payments (Report 2019-S-10 ). About the Program As part of its duties, the Research …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfBusiness Costs in NYC
New York City remains one of the nation’s most expensive places to start or operate a business, but several major business expenses have grown at a slower rate than in competing metropolitan areas over the past decade.
https://www.osc.ny.gov/files/reports/osdc/pdf/dbnyc-report-2026-08-04-final-approved.pdfLanguage Access Services (Follow-Up)
… Section 202-A (Executive Law), which took effect on July 1, 2022, codified and expanded the State’s language access … (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop … Access Law. DMV’s Plan was last updated on October 1, 2024 and outlines procedures that State DMVs are expected …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followResponsiveness to Noise Complaints Related to Construction Projects (Follow-Up)
… Health Organization’s Guidelines for Community Noise , the general population is increasingly exposed to community … critical review. The audit found planned construction work that was inconsistent with the reason for the AHV approval. Auditors made a total of nine recommendations – six …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-construction-projects-followComptroller DiNapoli Releases Municipal Audits
… the companies and the public. Furthermore, by relying on net assets to fund budget shortfalls, the department is not … recurring expenditures with one-shot uses of accumulated net assets. Roosevelt Fire District – Fire Station Project …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating queries to be included in the upgrade Affected Employees All PS Query users Effective Date(s) Immediately Background OSC … user should delete the query. The naming convention for PS Query modules to be brought forward to version 9.1 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Early Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the … diagnostic testing, and outpatient surgical procedures). Ambulatory Surgery Centers (ASCs) are health care facilities … for OutofNetwork Anesthesia Services Provided at InNetwork Ambulatory Surgery Centers Report 2017S35 …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryFund Financial Data – 2021 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial … for particular purposes. The General Fund is used to report sources of funds and expenditures that are not … Balances (Deficits) in the Comprehensive Annual Financial Report . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWyandanch Union Free School District – Budget Review (B24-7-2)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year … proposed budget includes approximately $1 million in New York State and Local Retirement System appropriations, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2DiNapoli: Tax Cap Below Two Percent
… in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – En-Con Police Officers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1822/divorceOverview – When Employees Retire
… apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must … service credit and age requirements for their retirement plan, they are eligible for a service retirement benefit . … your employees retire is critical to calculating their pension benefits . Rev. 1/26 …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewReductions in Homelessness Among New York’s Veterans
Veterans of military service have historically comprised a disproportionate share of our nation’s homeless population.
https://www.osc.ny.gov/files/reports/osdc/pdf/reductions-in-homelessness-among-new-yorks-veterans.pdf