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Annual Audit
… totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditExtended School Day Program
… 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under … guard services after the ESD program ended for the day. $3,173 for a fitness instructor who taught an adult … terms and conditions of the contracts. $10,226 for field trips for students not enrolled in the ESD program. $4,046 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Byron – Procurement (2024M-11)
… the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when … officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods … the Town paid approximately $4,000 more than the State contract price for the more than 16,700 gallons …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Opinion 2002-16
… This opinion represents the views of the Office of the State … in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… January 2019 through December 2024. Auditors conducted site visits to 10 DOHMH public health clinics and other … Staff Certification and Equipment Issues During site visits, auditors found bilingual staff providing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Correction, Probation, Parks and Recreation and the Taxi and Limousine Commission. For example, the Department of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyComptroller DiNapoli Releases Municipal Audits
… Some county employees are not required to document their hours worked, and others report and approve their own … the court is not properly reporting unresolved traffic tickets to the Department of Motor Vehicles. Town of Norwich … However, the court is not reporting unresolved traffic tickets to the Department of Motor Vehicles in a timely …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-66
… programs); (authority to release copyright) -- Powers and Duties (authority to market computer programs; (authority … as a compilation, as an instructional text, as a test, as answer material for a test, or as an atlas, if the parties … charts, tables, editorial notes, musical arrangements, answer material for tests, bibliographies, appendixes, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… end of the day. The system has three components: a toll tag (or transponder) that can be placed inside the car; an … antenna located in the toll lane, which reads the toll tag and collects the toll; and cameras to identify cars … can purchase; and maintaining a database to track the sale of OTG tags to prevent their sale to repeat offenders …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… Retirement and Social Security Law; and Whereas, All such hearings should be conducted in such manner as to protect … a significant increase in the number of demands for such hearings, and as a result many hearings are held each week throughout the State; and …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsCity of Long Beach – Budget Review (B21-7-6)
… deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… in Excess of Medicaid Service Limits (Report 2013-S-17 ). Background We issued our initial audit report on June … and Services in Excess of Medicaid Service Limits ( 2013-S-17 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessLow-Income Housing Trust Fund Program (Follow-Up)
… ). About the Program Our initial report, issued on August 25, 2014, examined whether Low-Income Housing Trust …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… claims. The objective of our initial audit report, issued August 17, 2021, was to determine whether the Department paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
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-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfMaintenance and Inspection of Event Recorder Units (Follow-Up)
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical … compliance with its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followMaintenance, Inspection, and Testing of the Event Recorder System
… on locomotives inbound for periodic inspection (PI) in any calendar month are still fully functional. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system