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Dalton-Nunda Central School District – Separation Payments (2015M-142)
… examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… components located in restrooms, such as accessible stall doors with automatic closers and pipes under lavatories … Braille, and closing speed of at least five seconds for doors with automatic closers, and One at the main entrance; …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school … years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Amagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … District has accumulated unexpended surplus funds of up to two times the amount allowed by statute. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Homeless Housing and Assistance … Homeless Housing and Assistance Program (HHAP), created in 1983 under the Social Services Law, provides funding for … Assistance Fund, HHAC provides State financial assistance in the form of grants, loans, or loan guarantees to acquire, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followDiNapoli: Federal Programs Bridge Gap in Broadband Access
… created to address disparities in access to high-speed internet. More than 1.3 million New York households are … Thomas P. DiNapoli. “The critical importance of high-speed internet access became abundantly clear during the COVID-19 … done to ensure all New Yorkers have access to high-speed internet.” During the pandemic, the federal government …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… payments to the victims who can be located and transfer unclaimed money to the undisbursed restitution account when …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsX.7 Overview – X. Guide to Vendor/Customer Management
… contracts. Information about customers is stored in the New York State Customer File, which consists of Centralized … required for certain revenue transactions (e.g., point of sale transactions). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewSeaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Contracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Saratoga Springs City School District – Procurement (Saratoga County) District officials did not always procure …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… Medicaid’s established service limits (such as one clinic that billed 41 dental exams for one recipient over three years when the service limit is two exams per year). Additionally, the audit determined … in place to prevent duplicate claims (such as when a clinic and individual practitioner both bill Medicaid for the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … are identified during inspections are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… today announced that American Electric Power (AEP), one of the largest carbon emitters in the country, has adopted new, long-term targets for lowering greenhouse gas (GHG) emissions consistent with … DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… in classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15DiNapoli Finds Schools Falling Short on Emergency Planning
… NYS Safe Schools Task Force to make sure our children and school personnel are safe. Emergency planning must be a … three audits that examined safety planning at more than 40 school districts. The audits have found significant problems … instruction for preventing and responding to incidents of school violence and establishes a statewide uniform system …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… taking additional steps to increase physical accessibility for the 66 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45