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Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brasher-winthrop-district-2021-47.pdfState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… – including a new $80,000 swimming pool – and her ordinary living expenses. In September 2018, an NYU program director … and Shriya Shinde, and Rackets Investigator David Caban assisted with the investigation. D.A. Bragg thanked the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… in need of special education services are not always getting the help they need or are getting services late, … and if approved, an Individualized Education Program (IEP) is developed. The services recommended under the child’s IEP … for compliance with requirements. As a result, there is a delay in addressing problems with student eligibility …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing … include provisions prohibiting discrimination, procedures for reporting violations or the Dignity Act Coordinator’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeSelkirk Fire District – Procurement of Professional Services (2021M-55)
Determine whether Selkirk Fire District (District) officials solicited competition for professional services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/selkirk-district-2021-55.pdfGreenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … not always follow required placement policies, which set how certain groups of students should be prioritized. … City students rely on a fair and transparent system to get into the high school programs that fit their needs and to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Contract and Payment Actions in January
… of New York $11.8 million with Upstate University Medical Associates at Syracuse Inc. for dietitian staffing services at Upstate Medical University. $6.3 million with Birdsall Voss & … for electronic tolling collection services. Department of Transportation $318.6 million with Halmar International LLC …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-januaryDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … Washington occur,” DiNapoli said. “The state needs to do what it can to stabilize finances, build reserve funds, focus … elimination of federal staff for the Low Income Home Energy Assistance Program; termination of more than 1,200 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Medgar Evers College, located in … years ended June 30, 2010, the school certified 13,293 TAP awards totaling $22 million that were paid to the school for … We reviewed a sample of 150 randomly selected TAP awards paid to 149 students as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeTuition Assistance Program – Metropolitan Learning Institute
… whether the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s … program designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP … University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … Recommendations Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Franklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfOpinion 94-19
… an overall discount of twenty-five percent or less. The face amount at maturity of "zero coupon bonds" issued between … the local government's debt limit. You ask whether the face amount of "zero coupon bonds" (i.e. deep discount bonds … debt limit or whether only the difference between the face amount and the discount is chargeable. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… of town funds for fire prevention purposes. Specifically, you inquire whether the town may purchase instructional … in presenting fire prevention programs to town residents. You also inquire as to the proper procedure for making an … or statutory obligation by the municipality before funds can be paid to or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-88-41