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Annual Financial and Statistical Report of the Board of Cooperative Educational Services
Fill out the Annual Financial and Statistical Report of The Board of Cooperative Educational Services and send back a copy to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/annual-financial-and-statistical-report-boces.pdfOversight of Direct Placement of Children
… and that children are placed in safe environments. Of 30 direct placement cases we sampled, 10 lacked evidence that … source information and CONNECTIONS data for 23 of the 30 cases we reviewed. Additionally, the field indicating why …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenState Comptroller DiNapoli Releases School Audits
… exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors … be secured against use. Because there is no information on the lead levels of the 38 water outlets not sampled for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsAdministration 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.pdfGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… and commuters can see firsthand that homelessness is a growing problem in the transit system, but the MTA is not … was only doing a fraction of the work it is required to do under its contract. The MTA officials told auditors they … was also released today and is available here . Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… required documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-4130% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfOpinion 90-39
… the budget officer of each town in which the fire district is located a detailed written estimate of the amount of … that such taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, … charitable and educational organizations). Further, there is no authority under the Real Property Tax Law or any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65East Meredith Rural Fire District – Financial Activities (2021M-26)
… (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… procedures in family court, rather than the adult criminal justice system, and can no longer be detained in county jails … implement the law locally and are reimbursed by the state for costs,” DiNapoli said. “Our analysis shows a recent … eligible costs to be reviewed by the state Office of Children and Family Services and the state Division of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawCity of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9DiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… with early intervention services misses a critical window of opportunity and increases the risk of significant … were not able to reach a parent or there was a lack of service providers. In some cases, parents couldn’t attend … on new clients. The audit found 23% of the about 7,800 service providers listed on NYEIS did not give any services …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York … monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving. The audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthIX.6.B OSC Draw Procedures – IX. Federal Grants
… contract whereas for non-managed grants the contract is “PENDING”. This status determines whether transactions … bills are approved, a corresponding Accounts Receivable is generated. For more detailed information on billing, see … requests by OSC BSAO and could have reporting impacts. It is essential that anyone responsible for inputting these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresAdministration of the Contract With the Center for Urban Community Services (2014-N-5), 90-Day Response
We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14n5-response.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdf