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DiNapoli: State Needs to Improve Oversight of Child Care Grants
The Office of Children and Family Services OCFS failed to adequately oversee the use of child care stabilization grant funds received during the COVID19 pandemic according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsOversight of Juvenile Justice Facilities
… OCFS must ensure that these facilities are operated in good condition and in compliance with the DJJOY Policy and … misconduct, restraints of youth) occur, facilities log and report them as required. From 2018 to 2022, the … and found: 22 (21%) were not recorded in the restraint log at the facility, as required. 9 (8%) were missing the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Comptroller DiNapoli Releases Audits
… impacted by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received … business assistance programs. Additionally, ESD did not consider business type, need, or factors established in … Development Center, Inc. (JCDC), a New York City-based not-for-profit organization, is approved by the State …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities … Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followChild Care Stabilization Grants
… To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees … grants. The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of East Hampton – Budget Review (B7-16-14)
… projections in the Towns preliminary budget for the 2017 fisc …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… 2015 through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the … and activity reports for fundraising events. … Granville Hook and Ladder Volunteer Fire Company Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialBay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… Findings The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the … The Board should update the credit card and meal reimbursement policies and enforce the procurement …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… that they have begun to initiate corrective action. … St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalPayment for Service Credit – Article 14 Benefits
… to you. There are two kinds of past service costs — mandatory and optional. Mandatory costs are required for service credit you earned as a member but for which you made no (or insufficient) contributions. Optional costs are payments …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of Service Award Program (LOSAP) service credit for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mNorth Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure … staff disabled 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key … implement and comply with the procedures. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period June 1, … in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and