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Oversight of Weights and Measures Programs (Follow-Up)
… to ensure the accuracy of product contents indicated on labels; and gasoline and diesel fuels sold for use in motor …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Yonkers – Budget Review (B23-6-5)
… revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its operations. … tax surcharge, sales and use tax as well as City and State mortgage tax that may not be achievable. Results in … a budget gap of at least $33 million. Overestimates State funding for basic aid by approximately $1.2 million. Relies …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … for all funds totaled $755,985. Key Findings Due to the poor condition of the Town’s financial records and reports, the Board was unable to determine the Town’s true financial condition or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) Sustainable … may have withdrawn from the Paris Agreement, but in New York ‘We Are Still In’ and committed to making the Paris …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfOpinion 92-41
… Volunteer Firefighters' Benefit Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers … implied therefrom (Town Law, §176[21]; 1992 Opns St Comp No. 92-4, p 9; see also 1982 Opns St Comp No. 82-242, … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Madrid-Waddington Central School District – Financial Condition (2015M-347)
MadridWaddington Central School District Financial Condition 2015M347
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-2022-198.pdfImproper Payments Related to the Center of Excellence for Cancer Program
… condition, for services provided after December 31, 2025. Key Recommendations Review the nearly $9.4 million in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programRensselaer City School District – Financial Condition (2016M-286)
… developed comprehensive multiyear financial and capital plans to assist in addressing future needs. Key … and adopt comprehensive multiyear financial and capital plans for a three- to five-year period that address any … economic or environmental factors which could affect the plans. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Glens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal Audits
… , Islip Housing Authority , Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal … Islip Housing Authority Jefferson Community College City of Lockport Sullivan County Community College City of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… business, education or health care. Recent policies at the federal level—including higher tariffs and immigration … year. 18 In 2024, there were over 932,400 private sector jobs in New York in industries associated with international … average employment in these industries increased by 1,782 jobs, 0.2 percent, over the same period in 2024; in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkSandy Creek Central School District – Reserve Management (2023M-43)
… the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… District purposes? Audit Period July 1, 2022 – January 17, 2025 Understanding the Program The Superintendent of Schools …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28NYC Schools Underreporting Bullying and Harassment
… bullying puts students at risk of further harassment. The city’s Department of Education can and should do more to … things are not happening is very troubling. Bullying in schools is pervasive and damaging, but treatable with enough … report reveals alarming shortcomings in the New York City Department of Education’s work to protect vulnerable …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOpinion 96-17
… and Expenditures (payment of the expenses of volunteer firefighters attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses …
https://www.osc.ny.gov/legal-opinions/opinion-96-17