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Response to Human Trafficking (2023-S-31)
To determine whether the Office of Temporary and Disability Assistance (OTDA) is overseeing contracted Providers (Providers) and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of human trafficking (survivors).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s31.pdfConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… industry for 2024 reached $244,700, up 31.5% from last year, according to New York State Comptroller Thomas P. … broader finance and insurance sector would increase by 16.4% in SFY 2024-25, while the city’s FY 2025 financial plan assumed an increase of 16.5% in the city’s securities industry bonuses. Based on …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Issue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfPre-Audit - State Insurance Fund
… Legislative Session 2017-2018: A.10616 (Simon) – Relates to the pre-audit of expenditures from the state insurance … comptroller; repealer. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-0State Agencies Bulletin No. 985
… where a Next of Kin Affidavit and Report of Check Exchange forms have been submitted, OSC will accept a photocopy of these forms to process the exchange of the check. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/985-retroactive-2010-performance-advances-graded-and-ns-equated-gradeScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-science-academies-charter.pdfOpinion 91-15
… upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town has approved a subdivision plat … its subdivision regulations when the developer simply changes the configuration of a road and the location of …
https://www.osc.ny.gov/legal-opinions/opinion-91-15Comptroller DiNapoli Releases Municipal Audits
… Island Workforce Housing Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, budget … 3,135 units (42 percent), while one developer of a 24-unit development opted to pay a fee in lieu of designating … affordable workforce housing units. Syracuse Industrial Development Agency – Project Approval and Monitoring and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0XII.1 Expenditures Overview – XII. Expenditures
… through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This Chapter provides an … through the Statewide Financial System for Office of the State Comptroller OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… of our follow-up. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdfEmpowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports 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-2017-17s1-response.pdf