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Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up) (2019-F-1)
To determine the extent of implementation of the nine recommendations included in our initial report, Selected Aspects of Collection of Bridge and Tunnel...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f1.pdfCollateral Loan Broken - Codes, Rules and Regulations of the State of New York
Official Compilation Codes, Rules and Regulations of the State of New York
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulations.pdfAudit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfAudit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) (2015-F-6)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6.pdfSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24)
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9-response_1.pdfAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents (2023-N-1)
To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n1.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfDiNapoli: MTA Faces Worst Financial Crisis in History
… or New York City, the MTA desperately needs an influx of federal funds or unheard of service cuts and workforce … is going to fully recover.” The COVID-19 pandemic struck when the MTA was already in difficult financial straits, with … It is modeled on patterns from the Great Recession, when the drop in ridership was significantly less and did not …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Statutes, §92). The literal meaning must yield, however, when necessary to give effect to the intention of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Cost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … used to fund repairs to capital improvements or equipment when the repairs are of a type that does not recur annually …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Audits
… of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department to adequately monitor vehicle repairs and … in correcting the problems identified in the initial report. Of the initial report’s eight recommendations, three …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Village of Fort Plain – Leave Benefits (Montgomery County) Village … or supported by village records. As a result, 133 hours of accrued comp time, valued at approximately $4,600, was not … Town officials did not always use competitive methods when procuring goods and services or properly account for and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Opinion 90-38
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … as a seasonal limited use highway terminates when one or more residences or commercial buildings are occupied and are … in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Eliot Spitzer appointed Heather Hitchens to the position of Executive Director of the Council. Ms. Hitchens' appointment took effect August … that extended the contract until December 31, 2010, when it ended. ESDC paid Ms. Hitchens a total of $86,100 over …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsDivorce – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Divorce
https://www.osc.ny.gov/retirement/publications/1502/divorceAdditional Service Credit Under Article 19 – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1501/additional-service-credit-under-article-19