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Selected Aspects of Travel Expenses
… staff to follow. MTA’s Board approved an All Agency Policy Directive entitled “Travel and Business Expense” (travel policy directive) which states that “MTA Headquarters and each of … Expense Procedures that incorporates the travel policy directive by reference. Since July 2009, MTA has contracted …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were … through January 26, 2015. Background The Association for Neurologically Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has provided a …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedResponsiveness to Noise Complaints Related to New York City Nightlife Establishments
… Purpose To determine whether the New York City Police Department (NYPD) and the New York State … noise complaints related to nightlife establishments in New York City (NYC). Our audit period was January 1, 2010 … To determine whether the New York City Police Department and New York State Liquor …
https://www.osc.ny.gov/state-agencies/audits/2017/06/09/responsiveness-noise-complaints-related-new-york-city-nightlife-establishmentsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Bridge Bus Station, and the World Trade Center. PANYNJ’s real estate portfolio consists of over 12,000 acres of land and 45 … specified in leases. During our audit scope, PANYNJ’s Real Estate Department leased seven external spaces for its …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… First Commission report. The audit covers the period March 1, 2015 through January 13, 2021. About the Program … the U.S. Census Bureau’s 2018 American Community Survey (ACS). In 2018, there were approximately 1 million working-age … about 75 percent for people without disabilities. Further, ACS data shows that New Yorkers with disabilities are more …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of information on the State Constitution, the Great Seal of New York, and other official State documents. The …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… the Office for People With Developmental Disabilities, a camp, and a day care program. During the 2016-17 school year, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… (DEC), through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Extended Producer … environment; however, it only covers the collection and recycling of rechargeable batteries weighing less than 25 … batteries must also be removable from the device prior to recycling. Call2Recycle (C2R) – an existing rechargeable …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followHazard Mitigation and Coordination (Follow-Up)
… New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including … plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In addition, Continuity …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, the Department makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Many recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthADAPT Community Network – Compliance With the Reimbursable Cost Manual
… vehicle expenses; $53,505 in overstated investments costs (broker fees); and $33,780 in property costs that were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing … the Theatre Tech Tape Payment for International Alliance of Theatrical Stage Employees (IATSE). Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees (IATSE) in Bargaining Unit TI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Sex Offender Registration (2014-MS-2)
… , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo … enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014. … processed change-of-address forms, as required, for offenders incarcerated and later released from their …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… complete report – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly … Did Delaware County Industrial Development Agency DCIDA officials properly …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials develop and manage a comprehensive … can benefit taxpayers. During the audit period, the District had funds on deposit at one financial institution in … Did Beekmantown Fire District No 1 District officials develop and manage a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s investment policy and seek legal investment options that align with the district’s investment needs and … interest rate quotes and considered other investment options, they may have realized investment earnings ranging … financial and administrative information. As a result, the community and other interested parties could not readily …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… others inappropriately had administrative permissions to bank accounts. Discovery Charter School – Network and … three individuals unnecessarily shared access to a user account with administrative permissions. East Meadow Union … or $2,500. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits