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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… counters at an accessible height. 18 components at the Courthouse, such as signs at inaccessible entrances …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Pandemic and Recovery: Local Government Finances and Federal Assistance - Lessons from the Mid-Hudson Region
The case studies described in this report provide insight into some of the fiscal challenges that the COVID-19 pandemic presented to individual local governments in 2020.
https://www.osc.ny.gov/files/local-government/publications/pdf/pandemic-and-recovery-lessons-from-the-mid-hudson-region.pdfThe Increasing Threat of Identity Theft
Identity theft cases surged in New York State in 2020, inflicting financial losses on individuals and threatening disruption to government programs as well as private financial institutions.
https://www.osc.ny.gov/files/reports/pdf/increasing-threat-of-identity-theft.pdfVillage of Pulaski – Selected Village Operations (2013M-142)
… was an inappropriate use of the reserve. The Board did not effectively audit all claims under its jurisdiction … because it only reviewed the voucher edit lists and did not review each related claim. The Board did not audit, or cause to be audited, the annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Child Care Stabilization Grants
… that funds were used for allowable expenses. OCFS did not, as a practice, request or review receipts (even on a … OCFS by 20 providers was either inadequately supported or not supported at all. This included, for example: $90,916 for … stated hadn’t been spent and, consequently, no support was available. While federal guidelines allowed OCFS latitude in …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… taking additional steps to increase physical accessibility for the 139 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… of any delays for particular projects. This detail is not yet fully reflected in the dashboard. Also, many projects … delays existed for NYC Health + Hospitals as well as the police and cultural affairs departments. The movement of … the delivery of projects, but little detail is available in public documentation about what is fueling these …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… offsets that occurred, it is their responsibility to work with the debtor agency to receive reimbursement, either by … . Per TOP policy, Federal TOPs staff will only communicate with designated Federal Grant staff at OSC. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesTown of Pitcairn – Claims Auditing (2024M-69)
… claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims … evidence of an audit and 26 claims totaling $15,593 did not include adequate supporting documentation. This increased …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Selected Aspects of Subway Station Safety (Follow-Up)
… Selected Aspects of Subway Station Safety (Report 2016-S-11 ), issued June 15, 2017. About the Program New York City Transit (Transit) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followNew York State Comptroller DiNapoli on NYC Executive Budget
… a nearly $5.3 billion surplus in FY 2022. After adjusting for the surplus transfer, total budgeted spending in FY 2023 … of the current round of collective bargaining (which began for many civilian employees in May 2021) and depositing an … end of the year, offering another opportunity to prepare for uncertainty. The city should consider further formalizing …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0City of Newburgh – Budget Review (B24-6-9)
… December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general fund. The proposed budget does not include a tax overlay, which could potentially …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… systems are secure, operating effectively, and available to continue critical processing in the event of a … operations. Key Findings ITS and the Department are not in compliance with the Payment Card Industry (PCI) Data … and the inability to accept credit card payments. ITS does not have an established monitoring and oversight process for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOversight of International Offices
… South Africa and the United Kingdom. Key Findings ESD does not have an appropriate performance monitoring system in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesOversight of Building Construction Site Safety (Follow-Up)
… when a property or construction site does not comply with codes, rules, and regulations. The objective of our … NYC building construction sites to ensure compliance with applicable codes, laws, and rules for construction site … report all building construction site incidents and comply with the required codes, rules, and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) inspected highway bridges and addressed … defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also be …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defects