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Oversight of Select High-Technology Projects (Follow-Up)
… sectors by providing loans and grants and administering tax credit projects. ESD also administers a variety of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… inspected; facilities complied with selected licensing and registration regulations; and identified violations were … 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … renewed, and amended radioactive material licenses and the registration of facilities with radiation equipment. To …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (Report 2014-S-62). … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. Our initial audit … made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… more than 325,000 prescriptions filled over 565,000 times for controlled substances such as Oxycodone … made additional data available while requiring real-time submission prescription information within 24 hours of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followCompliance With the Clery Act
… Purpose To determine whether the State University of New York's … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
To determine if the Department of Labor Department is adequately monitoring and enforcing safety conditions of amusement park and fair rides
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyRFQual #22-02 – Medical Examiner Management Services
… is seeking to contract with entities able to provide the services of physicians having general and specialized medical … this procurement must be addressed to Director of Finance, or designee(s) at OSC, via email (preferred) to … or via hard copy mail to: Director of Finance Questions for Medical Examiners …
https://www.osc.ny.gov/procurement/rfqual-22-02Lead Contamination of State Armories (Follow-Up)
… over the New York National Guard and provides them with federal resources, including funding, regulatory … regarding a possible lead dust hazard in ARNG armories, with personal exposure possibly resulting in growth disorders …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followProcessing of Sexual Offense Evidence Collection Kits
… Offense Evidence Collection Kits (kits) in compliance with Executive Law Section 838-a: Maintenance of Sexual … estimates. We project it will take the FIC about two years with its current staffing levels to process the backlog and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsOversight of Sidewalk Sheds (Follow-Up)
… Program The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more … of all people who visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds … constructing a building or performing façade work that is more than 40 feet above a sidewalk, demolishing a building …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales taxes are … Commuter Transportation District at 0.375%. The use tax is imposed on taxable items or services used in New York when …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followImplementation of the Security Guard Act (Follow-Up)
… in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … Article 7-A of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working … the Department with issuing registration cards for all security guard applicants who meet the requirements and are …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesEthics Oversight (2020-MS-1)
… [pdf] , Greece [pdf] , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Private Equity Investment Program has helped grow the pension fund while supporting jobs and fueling local … Our program continues to serve as a model for public pension funds around the country looking to develop similar … $467 million available for new investments. Read about the pension fund’s In-State Private Equity Investment Program . …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundAvoca Central School District – Payroll (2025M-14)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases School District Audits
… from 2017-18 through 2020-21. Officials could not explain how the finance committee participated in the budgeting … process or identify what reports the committee receives or how they are reviewed. The district’s budgeting practice of … control weaknesses were communicated confidentially to officials. Frewsburg Central School District – …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… who were selected based on RFPs issued in 2013 and 2014. Somers Central School District – User Accounts and Software …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… director and current director did not provide the board with comprehensive financial reports so it could properly … addition, officials have not provided authority employees with cybersecurity awareness training. Find out how your …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget transparency and accountability for … perform the required annual audit of the clerk-treasurer's records. Village of Nassau – Budgeting (Rensselaer County) … percent in 2014-15 to 30.9 percent in 2016-17. The board's budgeting practices resulted in an unrestricted fund …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2