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XII.7.B Voucher Denials – XII. Expenditures
… rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common reasons payments are rejected. See the chart … rejections can occur for various reasons including at the agencys request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… requirements. Those are provided in later sections of this Guide, such as XI.12 Contract Management and XI.13 … to obtain information about the status of contracts. Guide to Financial Operations REV. 09/27/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsNew York’s Economy and Finances in the COVID-19 Era
… the Northeast Are at Pre-Pandemic Levels New data from the Job Openings and Labor Turnover Survey (JOLTS) by the Bureau of … below the same period in 2019. Year-over-year declines in Local Assistance disbursements totaling $1.9 billion include …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Next Generation 911 Services
… if the Division of Homeland Security and Emergency Services (DHSES) is effectively overseeing the development … 911 plan, and whether the Office of Information Technology Services (ITS) has controls in place to ensure that data used … and implementation of policies, plans, standards, and services related to interoperable and emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOversight of Homeless Shelters (Follow-Up)
… initial audit report ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) … is responsible for administering a system of supervision, inspection, and enforcement to ensure shelters’ compliance … Inspection components include checking for health and safety issues; general facility management and financial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followCollege Readiness (Follow-Up)
… entry to rewarding careers. However, nearly half of all students who complete high school and go to college require … 32 school districts—served approximately 900,000 students at its more than 1,500 elementary, middle, and high … student who: (1) can successfully meet NYCPS’ criteria for graduation from high school and obtain the highest possible …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followEnforcement of Local Law 144 – Automated Employment Decision Tools
To determine whether the New York City Department of Consumer and Worker Protection has designed and implemented an effective system to enforce compliance with Local Law 144
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and … extending through October 2024. About the Program The Health Home Program (Program), implemented in New York in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesState Agencies Bulletin No. 2284
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA and PEF Over40 Comp Time II Cash … Time Entry Interface (NPAY502) using Earnings Code DH4 (for Hourly employees in PEF or CSEA), Earnings Code 40C (for employees in CSEA), or Earnings Code D40 (for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2284-2024-csea-and-pef-over40-comp-time-ii-cash-outDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtCapital Planning and Maintenance
… funding elsewhere. While recent legislation would permit the Authority to issue bonds for reconstruction and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … effectively monitors the cleanliness of New York Citys NYC streets and sidewalks We also assessed the methodology …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of … and the use of kitchen ovens and space heaters to address insufficient heat can cause fires and pollute … supply their tenants with adequate heat from October 1 to May 31, the “heat season,” which translates to a minimum …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are … the New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesHousing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental … (SARA Program), federal Section 202 Supportive Housing for the Elderly Program (Section 202 Program), and the Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 Addiction Treatment Centers and oversees nearly 400 providers that it … than 1,000 substance use disorder and problem gambling treatment and prevention programs (Programs) across the …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred … and Drug Administration-approved use and the recipient's treatment is for that other use. To protect public safety, … are not designed to prevent sex offenders from obtaining treatment for ED. Specifically, after a recipient obtains …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and