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Oversight of Chronic Absenteeism (Follow-Up)
… to factors such as poor school performance, bullying, and unwelcoming school climates, increase students’ risk for … typically present each day. However, ADA does not identify some students who miss a significant number of days of … its recently approved Every Student Succeeds Act plan as one of several factors that measure school climate and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Norwich Volunteer Fire … and six bank accounts lacking any accounting records. One additional account had an accounting ledger that recorded … and the director of technology partially implemented two recommendations and did not implement two …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the … in our initial audit report Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followCayuga County Community College – Information Technology (2013M-291)
… County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University … programs that required licensing. Software was found on one computer that was not for a legitimate business purpose …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291State Comptroller DiNapoli Releases Municipal Audits
… (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems … actions had occurred. Of the seven audit recommendations, one recommendation was fully implemented, four recommendations were partially implemented and two recommendations were not implemented. Find out how your …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… economic disruption caused by the pandemic remains severe. One key measure is the total number of New Yorkers claiming … pandemic hit New York, for weeks ending in late February and early March 2020, statewide UI claims averaged around … of Executive Budget Comptroller DiNapoli said there are some positive developments for the State’s fiscal recovery …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Opinion 88-41
… on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention … residents. You also inquire as to the proper procedure for making an appropriation for this purpose during a fiscal … 103. Unless the purchase of the equipment falls within one of the exceptions to competitive bidding requirements, it …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… Section 341(j) of the Retirement and Social Security Law (RSSL) provides an optional sick … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five to be vested, your sick leave credit cannot … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdministration of the Contract With the Center for Urban Community Services
… Purpose 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 Services (CUCS) for the period … We audited the New York City Department of Health and Mental Hygienes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 95-7
… a municipal cooperation agreement with other districts and/or municipal corporations. This is in response to your … into agreements for the performance among themselves or one for the other of their respective functions, powers or … agency, or other requirement applicable to the making of a contract, then its authority to participate in an …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Recent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfInspecting Highway Bridges and Repairing Defects
… Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the period January 1, … Background NYSTA is responsible for inspecting its bridges and repairing any defects found during inspections. If a … from bridge inspections within 60 days. Any repairs and alternative actions must be approved by a licensed …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfCity of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed … City officials accurately paid employees salaries wages and benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Village of Millbrook - Financial Operations and Procurement (2018M-135)
… The Board provided adequate oversight to ensure that Village resources are safeguarded. Village officials procured goods and services in accordance … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… Department of Motor Vehicles vehicle ownership checks and/or did not refer stipulated IID violation alerts to the … initial report. Of the three prior audit recommendations, two were implemented and one was partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followPulaski Academy and Central School District – Financial Condition (2016M-81)
… through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two … Develop realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate District purposes. Key Findings Of the 279 … packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for meals even though they …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27DiNapoli Expands State Pension Fund's In-State Investment Program
… Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… (DSS) is administering the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby assisting residents in the community … monitor of the municipal shelter system for single adults and the City-appointed monitor of shelters for families, in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clients