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Disposition of Farm Assets
… the activities of persons under community supervision (parole). Prior to the 2009-2010 fiscal year, the Department … part of the 2009-2010 State budget process, the Department was directed to close these farm operations to generate cost savings. At the time of closure, the Department was responsible for the disposition of all farm assets, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … of previous overpayments due and owing to the Department from New York State employees. We reviewed pertinent … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. Based …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018National Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data. Our audit covered the period … Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityAn 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.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.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.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.pdfDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Helping Hands School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To SED: Review the disallowances identified by our audit and make the necessary adjustment to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… correct prices were obtained when purchasing goods through New York State Office of General Services contracts. The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … totaled approximately $17.4 million Key Findings The Board did not ensure that proposed improvements to the Park were …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Fire Prevention, Safety and Control
… in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of … in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations … The Office of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – … - utilizing the SFS report NYKK0004 as detailed in the Guide to Financial Operations, Chapter XVII, Section 2.A - …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to … recruitment events. Typically, if public transportation is not available or feasible, staff drive to their … the adequacy of the internal control environment at OGS, particularly as it relates to cooperation with statutorily …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… noted that concerns regarding the cost and reliability of electric service on Long Island have driven repeated reform … have not declined and continue to outpace those of other utilities. DiNapoli’s report revealed that LIPA’s average … double the median figure for comparable large public power utilities in the United States. From 2006 to 2012, the …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, … costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… New York’s 107 local Industrial Development Authorities (IDAs) reported … of the 60 new clean energy projects were approved in 2021. North Country IDAs reported 30 clean energy projects in 2021, … Town of Concord IDA, Town of Corinth IDA and City of Mount Vernon IDA – did not submit their data in time for this …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billion