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Public Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfEconomic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… risk of loss, theft, or misuse of valuable and vulnerable assets. For the four sampled providers, we estimate that …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), … cost the State, other government employers, and NYSHIP members $9.2 billion. Members of NYSHIP have the opportunity … services. Starting in 2007, the Office of the New York State Comptroller (OSC) conducted a series of audits …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… paid as directed. Audit the Treasurer’s records annually or contract with an independent firm to do so. … The purpose …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… operations. The Board has not adopted a code of ethics or an investment policy. The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… The Board has not adopted purchasing, investment, or code of ethics policies, as required by statute. While the … reserve account. For example, the Board did not review or approve any disbursements being made out of this checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Stanley Fire District, located in Ontario County, is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… that claims for credit card purchases totaling $1,570, or 22 percent of the 2012 credit card purchases, did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board … did not maintain journals, ledgers, subsidiary revenue or expenditure accounts. The Treasurer also did not document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… of ethics, but it has not adopted an investment policy or a procurement policy. The Board also has not ensured that … the cash and bank balances. The Board does not perform, or contract for, an annual audit of the Treasurer’s records. … in place for financial recording and reporting. Perform, or contract for, an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it … resolution to pay other bills prior to audit that are not allowed by Town Law. For example, the Board approved the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOversight of Campus Foundations
… to support fundraising efforts, real property management, or other activities and functions that are not specifically … by OUA since at least 2007. SSA does not routinely obtain or review certain available documentation that could be used … to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDivision of Housing and Community Renewal Bulletin No. DH-103
… effective date; and Was rated at least “Satisfactory” or its equivalent on their last rating date; and Did not … October 2019 Performance Advance, Promotion Recalculation or Increment Code Update based on information available as of … date the report is produced. Included on the report is one or more of the following messages which identifies the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-102
… 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, 1410 or 1000 who meet the eligibility criteria. Background Chapter … as a one-time, lump sum payment in the amount of $1,500 or $3,000. Effective Date(s) Payment is effective 10/01/2019 … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulation