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Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Cayuga Central School District is located in the Towns of Venice, Locke, Genoa, Scipio, Fleming and Ledyard in Cayuga County, and the Town of Lansing in Tompkins County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… (Report 2016-N-6 ). About the Program The New York City (City) Department of Homeless Services (DHS), an … accurate and complete inventory records of City-owned security equipment in use at homeless shelters, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOversight of the Early Intervention Program’s State Fiscal Agent
… and the SFA fulfills contract deliverables related to customer service and data and reporting. Despite improvement … input on potential enhancements to online training and customer service to better meet stakeholder needs. Other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentFinancial Oversight of the Advantage After School Program (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Financial Oversight of the Advantage After School Program Report 2016S39
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followImplementation of the Dignity for All Students Act (Follow-Up)
… (e.g., race, sexual orientation, weight) and required schools to designate a trained Dignity Act Coordinator (DAC). … oversight of DASA implementation. However, while most schools we visited had designated DACs, more than half of the schools we visited did not communicate DAC contact …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followNewark Housing Authority – Information Technology (2017M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Authority officials have established policies and procedures to adequately safeguard information technology (IT) assets … of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… does not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. Key … a method to identify individuals who are required to pay asbestos project notification fees. We also found the … has neither formally supported, opposed nor recommended a bill submitted for a legislative change in the asbestos …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureState Agencies Bulletin No. 938
… Data page and the new Job Data Reason Code BDA to be used for certain Job Action Requests. Affected Employees Employees for whom a BDA (Budget Director’s Approval) is required … D-1126 issued 11/6/09, agencies will be required to apply for Budget Director’s Approvals (BDA) through the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/938-new-reason-code-transactions-requiring-budget-directors-approval-bdaVendor File Advisory No. 11
… appropriate Location prior to processing the transaction. Reference: For more information, please refer to Guide to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… short in enforcing Local Law 144 (LL144) which regulates the use of artificial intelligence (AI) in employment … today by New York State Comptroller Thomas P. DiNapoli. The audit found that DCWP had trouble identifying non-compliance with the law, particularly when employers did not disclose AI use …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirEastport-South Manor Central School District – Building Safety (2020M-18)
… school (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Oversight of School Fire Safety Compliance
… determine if the State Education Department (Department) is providing effective oversight to ensure school compliance … 1, 2013 through May 18, 2016. Background The Department is responsible for overseeing school fire safety and for … whether information provided in fire inspection reports is accurate and schools are complying with fire safety …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Agencies Bulletin No. 2207
… the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2112
… the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2418
… the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… the amount in box 7a. Box 11: Tax Paid by withholding agent Not Applicable Box 12a: Withholding Agent’s EIN This box is populated with the Employer Identification Number for the company for which the Form 1042-S is being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingOpinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter … planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would … work required for the sewer project into DOT's scheduled road project by means of a change order. While you consent to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects of the … property tax collections downward by $2.5 billion. This is an unprecedented drop. We have not seen property tax … 20 years and never at these levels. Historically, this is the city’s largest and most stable resource, but …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-fees