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Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … in place as required by law. We also sought to determine what mental health services are available at the school districts. Our audit covered the … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… reduction targets, capital expenditure alignment, and Task Force on Climate-Related Financial Disclosures (TCFD) …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 99-14
… NY2d 464, 478 NYS2d 593; Signacon v Mulroy , 32 NY2d 410, 345 NYS2d 527; see also 1991 Opns St Comp No. 91-13, p 33; …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… May 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively … resulting in tens of millions in estimated savings for New York’s taxpayers. Not reflected in this estimate are …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsFonda-Fultonville Central School District – Reserves Management (2021M-157)
… that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … Determine whether Town of Sanford Town officials ensured that claims were appropriately …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Owasco – Financial Management and Procurement (2021M-70)
… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Lynbrook Union Free School District – Purchasing (2022M-17)
… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… records, funded and disbursed money from reserves without authorization and paid unapproved claims. Officials could not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Village of Unadilla – Procurement (2022M-182)
… complete report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to procure … Determine whether Village of Unadilla Village officials used a competitive …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… complete report – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Oxford – Procurement (2024M-88)
… report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials did not … Section 103 or the Town’s procurement policy (Policy). Of the purchases totaling $1.7 million that we reviewed, Town …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient … and Business Manager by email or text every time an online transaction occurs. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Archived: Legislative Session 2021–2022
… codes of ethics to prohibit activities expressly permitted by article 18 of the General Municipal Law. Public Authority … (Abbate/Gounardes) – Requires the payment of salaries by direct deposit for state employees hired after January 1, … pre-audit of expenditures from the state insurance fund by the state comptroller. Natural Gas Damage Compensation …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Fund's Mission, Values and Investment Philosophy
… We believe that asset allocation is the single largest driver of our performance and risk profile. Our asset …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Shelter Placements
… include mental health, substance abuse, employment, and elderly population shelters. On average, DHS provided emergency shelter to 18,000 single … likely to substantially interfere with the health, safety, welfare, care, or comfort of other residents. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… and Grove Street. In the Aviation sector, PANYNJ did not have written agreements between the airport operator and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followVillage of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s procurement policy. When Village … did not: Ensure that two purchases made using the “piggybacking” 1 exception totaling $416,861 for a digger …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140