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State Comptroller DiNapoli Releases Audits
… Developmental Disabilities (OPWDD): Oversight of Young Adult Institute (YAI) Inc.'s Family Support Services …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsPark Accessibility for People With Disabilities (Follow-Up)
… Disabilities (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation … entities, such as Parks. The U.S. Department of Justice (DOJ) regulations implementing Title II adopted ADA Standards …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followTown of Bethlehem – Information Technology (2025M-25)
… Did Town of Bethlehem (Town) officials adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program Town employees and officials use the IT systems for Internet access, email, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Management of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was effectively … the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 … Program Many species of plants and animals currently found in New York State are not indigenous, but rather have been …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesState Comptroller DiNapoli Releases Audits
… self-reported data. However, there are some inaccuracies in the database. Gaming Commission: Equine Health and Safety … improve its practices to promote equine health and safety in New York state. However, auditors found the commission … Program eligibility requirements. Auditors tested a random sample of 271 award recipients at the three …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax … was not held accountable. Officials billed one business for payments in lieu of taxes (PILOTs) using an agreement … County IDA Officials do not adequately monitor projects for compliance with job creation and retention goals. The …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… Objective To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit report, Non-Revenue Service Vehicles … track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… multiple issues with how the state identified out-of-state Medicaid members, and found close to $1.2 billion in managed … that were paid for members who may have resided outside of New York. Auditors found that the state Department of Health …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateTown of Stamford - Annual and Claims Auditing (2018M-227)
… records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Compliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOversight of Horizon and Crossroads Juvenile Centers
… To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads … To determine whether the New York City Administration for Childrens Services adequately operates Horizon and Crossroads …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) City officials are projecting operating surpluses for the 2015 fiscal year totaling $469,078 in the general … did not review the treasurer’s records or bank statements for the majority of the audit period. The treasurer …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Technology (Dutchess County) District officials did not ensure that budget estimates and reserves were reasonable … with statutory requirements. Also, the district did not implement performance measures to effectively and … School – Financial Operations (Erie County) The board has not adopted a comprehensive purchasing policy, as recommended …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts … made $18,100 in questionable disbursements that were not supported by invoices or authorized by the Department’s … Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Protection of Child Performers (Follow-Up)
… facilitates compliance through the use of an electronic permit application system (System) and comprehensive permit requirements for child performers and certification of … issued about 19,000 total annual renewal, new annual, and temporary child performer permits as well as approximately …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … of Health Professions (College of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school operates five locations – a campus in Syosset, Long Island; three locations …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsState Education Department Examination of Payments to Tough Man, Inc.
… collectively $150,000 for the contracts we examined. Each student paid a registration fee to participate in the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-inc