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Review of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10) 30-Day Response
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10-response.pdfImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up) (2017-F-10)
To determine the implementation status of four recommendations made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f10.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdfBroadband Availability, Access and Affordability in New York City
The shift to work and schooling from home during the height of the COVID-19 pandemic highlighted high-speed internet access as a household necessity countrywide, as well as across New York State.
https://www.osc.ny.gov/files/reports/pdf/report-20-2025.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfState Agencies Bulletin No. 2124
… of the Legislature, including the Legislative staff and for payments of services performed by mentally ill or … are employed in State-operated special employment, work-for-pay or sheltered workshop programs. Note: Pursuant to … the end of June. However, although funds will be released for these agencies, direct deposit advices will not be mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to review the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … million. Key Findings The Board consistently budgeted to appropriate more fund balance in the town-wide general fund than was actually available to finance operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… 2016. Background The Town of Rensselaerville is located in Albany County and has a population of approximately 1,850. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five … of Section 167 of the New York State Labor Law – referred to as the Restrictions on Consecutive Hours of Work for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial … had adequate internal controls over time and attendance for Public Safety officers. No one was responsible for verifying the hours worked by Department of Public Safety …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followSecurity Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two … (Department) information systems were sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … and Finance. Background The Program, which was established in 2011 under section 25-a of the New York State Labor Law …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program