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Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing permanent … assistance program intended to help New Yorkers living in homeless shelters and those who are at risk of homelessness … permanent housing. DSS, which comprises the Department of Homeless Services (DHS) and the Human Resources …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kids-Centric’s CFR for fiscal year 2012-13, and certain expenses claimed on Kids-Centric’s CFRs for the two fiscal years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that provides Special Education …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Davenport Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Morehouse Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,343, Town officials budgeted a total of $1.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35AFR Modernization - The Statement of Indebtedness and Bond Repayment Schedule Webinar Presentation
This webinar will provide a detailed walkthrough of the Statement of Indebtedness and Bond Repayment Schedules which will be included in the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-statement-of-indebtedness-and-bond-repayment-11-3-21.pdfCapital Asset Management
… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets. The … Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive capital asset …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOpinion 88-47
… any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are … limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, … by the statute of limitations. Article 2 of the Civil Practice Law and Rules (CPLR) currently contains statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Psychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Integrated Setting (SCIS), and Special Education Itinerant Teacher (SEIT) preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli: DOCCS Transitional Services Programs Need Improvement
… The state’s Department of Corrections and Community Supervision (DOCCS) needs to strengthen its program … 2,489 (56%) were housed in homeless shelters. DOCCS’ Community Based Residential Programs (CBRPs) help people … If a person does not have a permanent residence, housing options are provided, including CBRP residential programs. …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementState Agencies Bulletin No. 2231
… agencies of a change in how they will create/modify/run any queries using PayServ through the E-Gov application. … database platform that runs Oracle Database workloads of any scale and criticality with high performance, … January 1, 2021, will be moved to PayServ Production. Any queries that have not been executed since this date will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateOpinion 97-21
… 30 of the General Municipal Law. 1 October 20, 1997 Patricia L. McCarthy Deputy Comptroller 1 We note that …
https://www.osc.ny.gov/legal-opinions/opinion-97-21DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for … of how oversight weaknesses impose unnecessary costs on taxpayers. This time, failure to effectively monitor money … whether members still qualified to remain in MLTC and on their plans. Over the audit period examined from January …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-payments