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New York City Government Services: Services for the Unsheltered
New York City’s unsheltered population increased from 3,588 in FY 2019 to 4,504 in FY 2025 — a 26 percent increase from pre-pandemic levels.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2026.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
… during our audit period. Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they … an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory should be monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You … The loan application and Retirement Online provide examples of how much your reduction would be. Tier 5 and 6 … of retirement (service or disability). Benefit Reduction Examples Here are examples of how your service retirement …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanLancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101DiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… The state Department of Health (DOH) failed to collect nearly $120 million in … prescription drug makers for the Medicaid program because of ineffective policies and processes, according to an audit … York State Comptroller Thomas P. DiNapoli. “The Department of Health can do more to maximize rebate collections from …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… as those elsewhere in the nation, including obstacles to employment, higher rates of poverty and lower earnings than those without disabilities, according to a report released today by New York State Comptroller … are some positive signs that companies are opening up jobs to people with disabilities, but more needs to be done to get …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2014 … officials have not adopted procedures outlining how user access rights should be established or modified, and … rights when they shouldn’t have been, giving them access to leave records, vendor information, budget transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessSodus Center Fire Department – Financial Activities (2016M-424)
… 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the … The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Efforts to Collect Delinquent Taxes
… penalties, and fees—from delinquent individual and business taxpayers. The audit covered the period from January … a monthly list of both the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant … interest penalties and feesfrom delinquent individual and business taxpayers …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … be provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRed Hook Central School District – Financial Management (2016M-105)
… were levied than necessary. The District has four reserve funds which have not been used to fund any payments over the … that benefits District residents such as using surplus funds as a financing source, funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Monticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Department of Health (Department) Examination of Travel Expenses
… Purpose The objective of our examination was to determine if the travel expenses claimed by a Department … submit Travel and Expense reports (expense reports) to account for travel expenses. The New York State Finance Law requires employees to certify each travel expense report is just, true and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… the calculated limit of $331,470 by $65,143. City of Syracuse – Water System Cybersecurity (Onondaga County) City …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, … One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the … Metropolitan Transportation Authority - Long Island Rail Road: Management of Unexpected Delays and Events During …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… to staff. Key Findings The District did not provide mental health training as required to all staff for the … one elementary school’s instructional staff were offered mental health training. Seven of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkVI.3.A Overview – VI. Budgets
… State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewRye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Compliance With Special Education Regulations for the Provision of Services
… To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special … students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and … such students. Specifically, the Regulations require that DOE arrange for the placement of eligible students in special …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services