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Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released by … to access. Most locations were generally physically accessible, but auditors identified 1,491 features (13%) that …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAudits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer … the entire audit report. See Reports for analyses on the State budget, finances, the economy and other special topics. …
https://www.osc.ny.gov/state-agencies/auditsHandbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsAn Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfGreen and Growing: Employment Opportunities in New York's Sustainable Economy
In 2019, New York State enacted the Climate Leadership and Community Protection Act (CLCPA), the State’s latest and most ambitious endeavor to reduce the negative environmental and public health impacts of energy use.
https://www.osc.ny.gov/files/reports/pdf/green-jobs-in-new-york.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfNew York State Health Insurance Program: Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) DCS 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response2.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfNew York City Budget Balanced But Economic Risks Have Grown
… budget easier. Since 2009, the city has added 820,400 jobs, bringing employment to a record level of 4.55 million in 2018 and reducing the annual … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownAccounts Payable Advisory No. 51
… Subject : New section to provide guidance to assist agencies in determining whether … 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … where the reviewer can obtain supporting information; and how to evaluate the supporting information. Please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationUnified Court System Bulletin No. UCS-23
… Instructions for Submitting a Transaction Open the Gen Deduction CD (Agency) panel Path Name - Start - … Compensate Employees - Maintain Payroll Data U.S. - Use - Gen Deduction CD (Agency) - Update /Display All Enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… Purpose To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance … supply. During the audit period, the Medicaid program paid pharmacy providers through the fee-for-service method and the … managed care method. Under fee-for-service, Medicaid pays pharmacy providers directly for drugs dispensed to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsOpinion 2000-3
… DISTRICTS -- Establishment (filing town special district final orders with State Comptroller) STATE COMPTROLLER -- Powers and Duties (filing town special district final orders) TOWN … required. You also ask whether such a filing is required for districts established pursuant to article 12-A of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Audit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … TAP were not eligible for awards. Nonetheless, our tests did disclose 14 awards totaling $25,011 that school officials …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeExamination of Unemployment Insurance Willful Overpayments
… in accordance with Federal and State law for unemployment insurance (UI) overpayments that resulted from claimants’ … and/or NYDOL procedures resulting in the failure to assess up to $311,775 in penalties—more than 10 percent of the … NYDOL officials providing staff with unwritten agency policy that was contrary to law, or staff not following …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsSocial Adult Day Services
… responsibility for 17 SADS programs that it directly funds through contracts. Certain other programs are funded at … compliance with regulations by the SADS providers that it funds, either directly or through the county AAAs. However, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-services