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Controls Over Computers (Follow-Up)
… site remediation, and oversees asbestos monitoring and removal. As the agency responsible for the City's …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followEnforcement of the Mitchell-Lama Surcharge Provisions
… supervised by Homes and Community Renewal’s Division of Housing and Community Renewal (DHCR). Our audit focused on … year for which DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program … and cooperative housing to middle-income families. A total of 269 State-supervised Mitchell-Lama developments with over …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCollege Readiness (Follow-Up)
… metric. The objective of our initial audit, issued on October 4, 2022, was to determine whether NYCPS was …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followSUNY Bulletin No. SU-382
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure … The purpose of this bulletin is to notify agencies of a program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxState Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when … The purpose of this bulletin is to notify agencies of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyOpinion 2008-3
… monies in a capital reserve fund that the board of fire commissioners has determined are no longer needed for capital … of General Municipal Law § 6-g authorizes a board of fire commissioners, by resolution, to establish a capital reserve … or an item or items of equipment. 2 If a board of fire commissioners determines that the unexpended balance in a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Marie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… SED’s requirements, and communicate with SED to obtain clarification as needed. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualOpinion 88-28
… is made, to publish official notices in any of three newspapers which are circulated in the town by subscription … but are not printed in the town. You describe each of the newspapers as follows: (1) a daily newspaper with its … p 93). Town Law, §64(11) establishes a hierarchy of newspapers which may be designated the "official newspaper" …
https://www.osc.ny.gov/legal-opinions/opinion-88-28City of Syracuse – Water System Cybersecurity (2019M-173)
… complete report - pdf ] Audit Objective Determine whether City officials properly implemented information technology … staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage network …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… CFR. Other Related Audits/Reports of Interest The Alcott School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualOversight of Afterschool and Summer Youth Employment Contracts
… Afterschool System Program (COMPASS) provides school-age youth with academic support, arts, cultural … experiences, and sports/recreation activities when school is not in session. According to Department contracts, … identified at least $19,239 in duplicate costs for 1,344.5 hours of overlapping services provided by individuals in the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The District’s Board …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Selected Aspects of Discretionary Spending
… in New York State. Its two major programs are the Clean Water State Revolving Fund and the Drinking Water State Revolving Fund. These programs help … projects that prevent water pollution and provide safe drinking water. During the audit period, we identified …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingCase Management (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Case Management (Report 2021-N-9 … to help them maintain their independence and participation in their communities. According to the most currently … 1.9 million adults age 60 and older (seniors) residing in New York City in 2023. DFTA contracts with community-based …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. The audit … was adopted by the Department of Health (Department) in an effort to more accurately pay providers for services … the previous payment methodology. The Department phased in APGs beginning with hospital outpatient departments and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… (WBE). Key Findings Accurate vendor contact information is critical for interested agencies and contractors to … timely. Agency Comments ESD’s response to the draft report is misleading and disingenuous. In it, ESD repeatedly tries to portray auditors as unwilling to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Department phased in the APG methodology beginning with hospital outpatient departments and ambulatory surgery …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Central New York Regional … questionable expenses included the costs for special events, memberships, and subscriptions. Although the nature … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Disability Benefits
… Important facts members need to know about disability retirement …
https://www.osc.ny.gov/retirement/members/disability-benefits