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Town of Columbus – Budget Development Practices (2012M-225)
… Purpose of Audit The purpose of our audit was to assess the financial condition of the Town’s general and highway funds to determine if the … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Enforcement of Article 19-A of the Vehicle and Traffic Law
… Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the … with the sample of drivers to be reviewed and create a 10-day window of opportunity for less scrupulous motor carriers … of Interest Department of Motor Vehicles: Registration and Enforcement of Automotive Services, Sales, and Salvage …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Selected Financial Management Practices (Follow-Up)
… ( 2013-S-56 ). Background Our prior audit found the Hudson River Park Trust (Trust) needed to improve its practices …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Council and City officials for the effective management of operations. Key Findings The City Council and officials … financial information for the effective management of operations and, as a result, the City lost its credit … Council and City officials for the effective management of operations …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was arrested on grand larceny charges Monday … Former Tupper Lake Volunteer Fire Department Treasurer Timothy J Brown was arrested on grand larceny charges Monday …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOversight of School Fire Safety Compliance
… within New York City. The audit covered the period January 1, 2013 through May 18, 2016. Background The Department is … charter school. State Education Law mandates that if an inspection identifies violations that are severe enough, the … 2,900 public schools, 50 charter schools, 40 BOCES, and 1,100 private schools operating in the State (excluding New …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… who volunteer their time to protect our communities should get the benefits they were promised,” said DiNapoli. “Failing … developed locally and specify how volunteers earn service credit. State law outlines what activities can be included in … had seven volunteers who received inaccurate service credit because officials failed to compare volunteers’ earned …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programLicensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1)
To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1.pdfOversight of the Early Intervention Program (Follow-Up) (2024-F-3)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f3.pdfPark Accessibility for People With Disabilities
To determine if New York City Department of Parks Recreation facilities were accessible for people with disabilities as required Our audit covered the period from January 2015 to October 2022
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… $856,456 Herkimer County $11,892,442 Jefferson County $21,301,628 Lewis County $5,099,947 Livingston County … $44,349,332 Onondaga County $89,316,570 Ontario County $21,290,573 Orange County $74,656,743 Orleans County … Greece $10,614,095 Hamburg $10,444,137 Huntington $21,611,929 Irondequoit $22,851,964 Islip $50,797,681 Ithaca …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021Examination of Superstorm Sandy Expenses
… of lights, heaters and generators it procured during its response to Superstorm Sandy. Background As part of its response to the Sandy disaster, DHSES paid $1.17 million for …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Oversight of Homeless Shelters
… Purpose To determine whether the Office of Temporary and Disability Assistance (Office) adequately … leadership, guidance, and support to county Departments of Social Services (Local Districts) in the operation of these programs. Through its Bureau of Shelter Services, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersAnnual Assessment of Market Orders for 2012, 2013, and 2014
… and Markets (Department) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in Section 294(8) of this Law, which direct that the … dairy products. Each specific market order detailed in Department regulations is established to assist the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Disruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfOpinion 88-70
… for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Oversight of Obesity and Diabetes Prevention Programs
… promote the health, productivity, and well-being of all New Yorkers. The Department’s vision is that New Yorkers will be the healthiest people in the world. However, almost 1.7 million New Yorkers (10.5 percent) have diabetes, an increase from …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… for health care programs are cut by Washington, making it harder for the largest public health system in the country … alter the level of support H+H receives,” DiNapoli said. “Cuts in reimbursement rates and payment delays across … qualify for federal Medicaid. The agency faced structural budget challenges prior to the pandemic, including the …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spending