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Railroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programLow-Income Housing Trust Fund Program
… mission is to create decent affordable housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the construction of new housing. One … reasons for any management decisions to fund projects that do not adhere to the established criteria at the time of the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programState Agencies Bulletin No. 2308
… Benefit CUNY Transit Benefit Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees … deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact … that the Foundation will provide the School with access to legal and financial assistance, technical support and … the fee from 1 percent for the 2012-13 school year, to 1.5 percent for the following year, and 2 percent for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesState Agencies Bulletin No. 2407
… Benefit CUNY Transit Benefit Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees … deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, and medical/surgical … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followAudit of the Tuition Assistance Program at Stony Brook University
… students for State-funded Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony … for New York State residents is approximately $6,200. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityInternal Control System Components
… officer, the Comptroller also has several responsibilities under the Act, including providing technical assistance to … in some units need additional training and outreach to gain a better understanding of how internal controls relate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsIgnition Interlock Program Monitoring (2015-MS-4)
… for the State’s Ignition Interlock Program were adequately monitoring the program to help ensure the safety of the … and others establishing standards for the usage and monitoring of IIDs ordered by criminal courts for these … IID activity. Key Findings Each county had a process for monitoring IID installations and negative activities of …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… Purpose To determine whether the Department of Labor’s (Department) Unemployment Insurance System is … and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … September 23, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money … confidential and change allowances. As of March 31, 2012, Parks was authorized to have 14 advance accounts with a total …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement … through September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout the State and a central … To determine if the State University of New Yorks SUNY internal controls over procurement ensure …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesState Comptroller DiNapoli Releases Municipal Audits
… Square and Munson Fire District – Non-Firefighting Vehicles (Nassau County) Officials did not appropriately … and monitor use of the district’s non-firefighting vehicles or ensure that they were used primarily for actual … and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2198
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2023 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), will … The purpose of this bulletin is to inform agencies of the content …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionSelected Wage Investigation Procedures (Follow-Up)
… including conducting outreach to claimants about case status and recovered wages. During that audit, we found … make first contact with the employer within 60 days of the case being created in DOL’s WPM system (i.e., docketing), as …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followDepartment of Transportation Bulletin No. DOT-43
… not receive Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The … is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment … be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonOversight of Mental Health Education in Schools (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About the Program As the … To help confront the mental health crisis among youth in New York State, the Mental Health Association in New York …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-follow