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Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfOpinion 2008-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … prohibited interest in renewals of the existing contract, or in subsequent contracts between the town and himself or herself as sole proprietor unless another exception in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … Central School District , Enlarged City School District of Troy and the True North Rochester Preparatory Charter School …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0RFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking … Ambulance Workers and Volunteer Firefighters as detailed in the solicitation available via the links below. The … through the following links: Request for Proposals , in PDF Attachment F , in PDF Forms Only (Amended June 30, 2025), …
https://www.osc.ny.gov/procurement/rfp0011CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… 1, 2014 through June 30, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to ensure that private funds are reported to the New York State Education Department and the Office of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… between the drug rebates that CVS Health invoiced versus collected from drug manufacturers and found CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceFuel and Services
… its response to Superstorm Sandy. Background DMNA assists State and local first responders with emergencies such as … or did not have the documentation to support it followed, State procurement requirements. In particular, DMNA lacked …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … $10.9 million in health insurance appropriations; this appropriation is $1.5 million, or 17 percent, more than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2XIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… in the government-wide financial statements of the State. Guide to Financial Operations REV. 01/01/2017 … … included in the governmentwide financial statements of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsOpinion 97-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Article 18 of the General Municipal Law does not authorize a city to require members of the city's housing authority to … whether article 18 of the General Municipal Law authorizes a city to require the members of the housing authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Patient Safety Center Activities and Handling of Revenues
… and State laws and regulations and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. Regulatory enforcement occurs through a formal resolution … PHL, a portion of the penalties imposed against facilities or individuals found to be in violation of certain sections …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesCircleville Fire District – Board Oversight (2013M-343)
… to file the annual financial report with the Office of the State Comptroller in a timely manner. The District has not … that the Treasurer prepare and submit the AUD to the State Comptroller in a timely manner. Perform the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureUse of Federal Funding for Election Technology and Security
… to enhance the security of the State’s election technology and infrastructure. The audit covered the period from May 1, … Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Individuals … Drug Plan with expanded coverage designed especially for NYSHIP. Since 2014, Civil Service has contracted with CVS …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil