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Controls Over Unclaimed Bottle Deposits
… an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The … indicative of material errors and/or fraudulent reporting. For example, some initiators report bank account service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid … Card Industry Standards (2015-S-65) Central New York Regional Transportation Authority: Compliance With Payment …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCapital Program Revenue and Expenses
… Purpose To determine whether the New York Racing Association, Inc. … Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred … In November 2006, NYRA officials filed for bankruptcy due to its poor financial condition. In September 2008, upon …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… to schools on how to report incidents; improved its site visit processes to help enhance school safety and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank accounts were … March 4, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualAssertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programInspecting Highway Bridges and Repairing Defects
… bridges and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an … there is no danger of structural failure or collapse. If Red or Safety Flags are so serious that immediate attention … Instead, it labeled them as Immediate Conditions (Red Flag), Priority Conditions (Yellow Flag), and Safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… dysfunction (herein collectively referred to as ED) for all Medicaid recipients, including registered sex offenders. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense … analysis support to all State criminal justice agencies. Our initial audit report, issued on May 27, 2020, sought to … The Division implemented the recommendation made in our initial audit report, resulting in significant progress …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… where they are reviewed to identify the license plate and state associated with the vehicle. If either of … that TBTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followNew Customer-Focused Subway Metrics
… measures do not appear to meet the Plan’s goals. For a metric to be relevant, it should be closely connected … APT, ATT, and AJT represent the average additional time for each leg of a trip. A customer who transfers multiple times would have to add the times for each leg of their trip together to obtain the total APT, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 ( 2017-S-81 … of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… was $2 billion or more for calendar years 2019 through 2022. Since 1996, the Westchester County Department of Social … The objective of our initial audit, issued on March 1, 2022, was to determine if OTDA adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followUnified Court System Bulletin No. UCS-357
… for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsSUNY Bulletin No. SU-385
The purpose of this bulletin is to inform agencies of the December 2025 increase to the SUNY Preceptor Incentive Program payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentRiverhead Central School District – Financial Operations (2025M-64)
… at the November 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District … distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Terryville Fire District – Treasurer’s Duties (2017M-136)
… 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, … Terryville Fire District Treasurers Duties 2017M136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238