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Town of Oxford – Procurement (2024M-88)
… if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Implementation of Selected Aspects of the Climate Mobilization Act (2024-N-1)
To determine whether the New York City Department of Buildings (DOB) has taken steps to ensure that private building owners are in compliance with selected aspects of the Climate Mobilization Act (CMA) by the mandated deadlines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n1.pdfNYC FY2027 Budget and June Plan Report
New York City’s $127.8 billion fiscal year (FY) 2027 budget, inclusive of prepayments of certain expenses, is nearly $5.9 billion more than projected at the same point last year, a significant increase that suggest a growing structural imbalance.
https://www.osc.ny.gov/files/reports/osdc/pdf/fy27-nyc-adopted-plan-report-final.pdfDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an … for: $15,222 in food purchases for staff; $1,687 in liquor store purchases; $1,124 for staff holiday parties; … taxpayers including bonuses that were never paid to staff liquor store purchases and holiday parties according to an …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesLow-Income Housing Trust Fund Program
… Generally, the Program provides up to $125,000 per unit, or a total of up to $2.4 million per project. The … due to: questionable award decisions; lax monitoring or enforcement of expectations; and delays in key approvals or …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programOversight 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-followState 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-v91Language 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-followOpinion 91-12
Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company
https://www.osc.ny.gov/legal-opinions/opinion-91-12Early 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-percentResponsiveness 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-followPhysical Accessibility to Programs and Services (2025-MS-1)
… report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of … Executive Summary More than one in four adults in the United States have some type of disability and more than … difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1