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Lingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfWynantskill Union Free School District – Purchasing (2022M-85)
… complete report - pdf] Audit Objective Determine whether the Wynantskill Union Free School District (District) sought … thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and … not required to be competitively bid. Follow the District’s purchasing policy for 25 purchases (83 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Travel Advisory No. 4
… for submitting expense reports to the Office of the State Comptroller is 5:00 p.m. on August 17, 2017. Bulkload … approval. XIII.2.A Expense Report Mandatory Header Fields New section created to provide guidance regarding the fields …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts (COA); cost center mapping; commitment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceRainbow Rhymes Learning Center (Follow-Up)
… status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning Center … was issued on August 6, 2010, examined whether selected State Education Department (Department) grant payments to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followRailroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. … responsibility for almost 3,000 railroad bridges in the State. Key Findings The Department does not sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programWillsboro Central School District – Student State Aid (2023M-119)
… School District (District) officials properly claimed State aid for special education students who received … Key Findings District officials did not properly claim State aid for special education students who received …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119XV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… Section 98-a of the State Finance Law governs the distribution of interest to agencies’ accounts within the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestImplementation of the Security Guard Act
… Objective To determine whether the Department of State (Department) is adequately monitoring and enforcing the … applications. … To determine whether the Department of State is adequately monitoring and enforcing the requirements …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actII.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and … After appropriations are authorized by the Legislature the State Comptroller will establish appropriation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlJustice Center Audits
… to be made available to officers and employees of the state comptroller for the purposes of a duly authorized … to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectAudits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer …
https://www.osc.ny.gov/state-agencies/auditsEssential Policy Elements – Travel and Conference Expense Management
… cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsOpinion 2005-4
… ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Oversight of Critical Foster Care Program Requirements
… determined that 162 contacts were not entered within OCFS’s 30-day limit. For example, for one child, 23 contacts were … its vital mission. Other Related Audit/Report of Interest New York City Administration for Children’s Services: …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirements