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Economic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26)
To determine the extent of implementation of the five recommendations included in our audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f26.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… for the city to adopt a formal reserve policy to mandate funds be set aside in years when operating revenues are … than expected, along with a clear rationale for when such funds are drawn down. Despite substantially …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomTown of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the … Tax Collector, deposits were made and collections remitted to the Supervisor and County Treasurer within the statutorily … in this report. … The purpose of our audit was to verify the accuracy of the Towns tax collection for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Hancock – Transfer Station Operations (2016M-255)
… Purpose of Audit The purpose of our audit was to determine if transfer station operations were … Hancock residents subsidized transfer station operation. To make the transfer station self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider a fee structure …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Local Government Ethics
… governments in a number of ways including, but not limited to, prohibiting municipal officers and employees from acting in relation to certain matters in which they or a relative have an interest and expanding the issues required to be addressed in local codes of ethics to include nepotism. …
https://www.osc.ny.gov/legislation/local-government-ethicsTown of Ticonderoga – Financial Records and Reports (2015M-301)
… of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is … The Supervisor’s clerk did not maintain complete, accurate and timely accounting records and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Solon - Financial Management (2018M-233)
… a fund balance and reserve policy and long-term plans to address the Town’s operational and capital needs in the … that establishes the level of fund balance and reserves to be maintained. Develop and adopt a comprehensive multiyear … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… CCTV surveillance cameras, 1,712 monitors, 334 digital video recorders, 4 video cassette recorders, and related accessories (e.g., … and two were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… Objective To determine the extent of implementation of the two … SIR is a separate operating unit, reporting to New York City Transit’s Department of Subways. SIR …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts … Leake and Watts (which, in 2018, changed its name to Rising Ground) is an SED-approved, not-for-profit special …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Onondaga County, New York. CTN provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costOversight of Obesity and Diabetes Prevention Programs
… Purpose To determine whether the Department of Health (Department) … effective oversight of its service provider contracts to ensure claimed expenses are program-appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education … SLCD’s tuition reimbursement rates. Remind SLCD officials of the pertinent SED requirements that relate to the … Compliance With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualTown of Busti – Taxpayer Equity (2015M-349)
… of approximately 7,350. The Town, which is governed by a five-member Town Board, includes the Village of Lakewood …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, which was issued June … unauthorized accounts. Our audit also found that of 54 payments (totaling $810,608) paid from six judgmentally …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLehman College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our … report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued April … account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from five judgmentally …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… Purpose To determine the extent of implementation of the four … on August 24, 2016 covering the period of January 22, 2015 to March 20, 2016, determined whether the Information …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-follow