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Selected Aspects of the Paratransit Call Center Operations (2015-S-17), 90-Day Response
To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and if n
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s17-response.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfComptroller DiNapoli's Letter to House Financial Services Committee
Letter about the provisions of the Financial CHOICE Act of 2017 (FCA) that are intended to repeal and replace the Dodd Frank Wall Street Act.
https://www.osc.ny.gov/files/press/pdf/choice-act-letter.pdfExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfReview of the Four-Year Financial Plan for the City of New York - July 2003
The national recession in 2001 put an end to the spectacular growth in City tax collections that occurred during the late 1990s and into 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2004.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOversight of Industrial Hemp (Follow-Up)
… Objective To determine the extent of implementation of the three … the United States, as both the stalk and seed can be used to produce thousands of different products, including … of higher education and state departments of agriculture to grow or cultivate industrial hemp for research purposes. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) … February 28, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly … City has an elected Mayor and an elected five-member City Council (Council). The Council is the City’s legislative branch and is … Determine whether the Mayor and City Council adopted realistic budgets that were structurally …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fCity of North Tonawanda - Financial Condition (2020M-90)
… - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council … adopt structurally balanced budgets, properly monitor the City’s financial operations or take appropriate actions to …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Cornwall Central School District – Information Technology (2021M-83)
… internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key Findings District officials did not establish … access that include periodically reviewing user access and disabling unnecessary network user accounts. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Town of Webb Union Free School District – Financial Management (2022M-53)
… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53V.3.F Projects – V. Chart of Accounts (COA) Governance
… The Project ID ChartField captures transaction information … time period, and may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures project-related information in the SFS and links to the Project Costing module. Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsState Agencies Bulletin No. 2420
… for enactment of the 2026-27 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… a delay in these early deposits may not constitute late payment of the NYS payroll. Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationOpinion 90-5
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 91-38
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bid Specifications … is accompanied by a certified check or other security in accordance with the requirements contained in the plans and specifications or in the public …
https://www.osc.ny.gov/legal-opinions/opinion-91-38XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… attached, completed and signed by the traveler? Is the math correct on the travel form? Is there sales tax included …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims