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Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfLocal Sales Tax Collection Growth Slows Significantly in First Half of 2015
Local Sales Tax Collection Growth Slows Significantly in First Half of 2015
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollection0715.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76)
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76.pdfBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… provider of preschool special education services to children with disabilities who are between three and five … Program (Program), and provided these services to 18 children from 12 school districts in Westchester County. Key … and $948 in other than personal service costs, such as vehicle insurance, that either did not relate to the Program …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… through non-medical support services that help them stay in their homes and avoid higher levels of care and publicly … New Yorkers access a range of specialized, non-medical in-home and other services, including home health aides, … nutrition counseling, transportation, and legal services. In 2015, more than 10,000 older New Yorkers were on waiting …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a timely manner. … submit AUDs to our office in a timely manner. Conduct an annual audit of the Town Supervisor’s records, or engage an …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, but faces uncertainty with potential policy changes in Washington, as well as slowing growth in tax collections and job creation, according to a report … New York City projects a surplus of nearly $42 billion in FY 2017 the largest since FY 2008 but faces uncertainty …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable … with disabilities who are between three and five years of age. CUTE is reimbursed for these services through rates … CUTE’s tuition reimbursement rates. Remind CUTE officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … Key Findings The Executive Director received $6,400 in improper stipends and sold more unused vacation leave than …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorDiNapoli Releases Report on Nonprofit Industry
… released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … released a report that showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There were control … Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fTown of Danby – Audit Follow-Up (2022M-127-F)
… The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our … resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… 2017 through 2022 were not conducted. As a result, there is no independent verification that the Secretary-Treasurer … The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October … in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), … The purpose of our review was to assess the Upper Jay Fire Districts District progress as of October 2025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fAn Economic Snapshot of Washington Heights and Inwood - June 2015
Washington Heights and Inwood extend from 155th Street in Manhattan to the northern tip of the borough.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2016.pdfTown of Pharsalia – Board Oversight (2018M-59)
Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pharsalia-2018-59.pdfProtecting Sensitive Data and Other Local Government Assets: A Non-Technical Cybersecurity Guide for Local Leaders
The Office of the New York State Comptroller provides many resources to assist you in addressing cybersecurity risks.
https://www.osc.ny.gov/files/local-government/publications/pdf/cyber-security-guide.pdfNY-Sun Incentive Program (Follow-Up) (2018-F-7)
To determine the extent of implementation of the two recommendations in our initial audit report, NY-Sun Incentive Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f7.pdfDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills … an audit by New York State Comptroller Thomas P. DiNapoli. The audit identified some exceptions and recommended better monitoring and corrective actions. “The Thruway Authority has come a long way since it first …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections