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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays

… errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own procedures or properly … errors throughout the project pipeline that contributed to delays and higher costs according to an audit released …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays

Heat and Hot Water Complaints (Follow-Up)

… HPD considers a HHW complaint addressed if, upon being contacted, a tenant states that service has been restored or …

https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-follow

Comptroller DiNapoli Releases Municipal Audits

… Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over Financial … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1

Transportation – 2021 Financial Condition Report

… Year After Declining Since 2016 The State is responsible for maintaining more than 42,700 lane miles of highway. … in Other States In 2020, New York State was responsible for maintaining 8,528 bridges.* A bridge is considered to be … when left open to traffic, typically requires posting for weight limits, significant maintenance and repair to …

https://www.osc.ny.gov/reports/finance/2021-fcr/transportation

Town of Coventry – Transparency of Fiscal Activities (S9-25-32)

… audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual … and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are properly maintained, as well as that reports are …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32

Controls and Management of the Unemployment Insurance System (Follow-Up)

… U.S. Department of Labor for April 1, 2022 to March 31, 2023 shows that the estimated fraud and improper payment … the controls are in place as needed. From April 1, 2023 through March 31, 2024, DOL made UI payments totaling …

https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-follow

Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)

… Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and … caseloads may have limited time to thoroughly assess each case, which could result in incomplete assessments or delayed … such as requiring providers to develop a PIP to address case management or staffing shortages, as required. While …

https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-human

Public Health – 2023 Financial Condition Report

… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … were enrolled in Medicaid, the Essential Plan or Child Health Plus (which provides coverage for children under the …

https://www.osc.ny.gov/reports/finance/2023-fcr/public-health

Opinion 2006-7

… NYS2d 389 affd 72 AD2d 196, 424 NYS2d 235; 1987 Opns St Com No. 87-87, p 129). The town, however, may negotiate to …

https://www.osc.ny.gov/legal-opinions/opinion-2006-7

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… was to evaluate the City’s management of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records for the period … approximately $23.4 million. Key Findings The current work schedule for patrol officers results in the officers …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Chatham Central School District – Financial Management (2023M-11)

audit school chatham

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

Livonia Central School District – Conflict of Interest (2024M-89)

… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89

Purchasing and Procurement Practices (Follow-Up)

… Documentation to justify NYRA’s use of BEMs was generally very limited. Additionally, there were weaknesses in NYRA’s …

https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-follow

Opinion 92-50

… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder … the New York City Charter). We further noted that such a post-1953 local law would also raise constitutional questions …

https://www.osc.ny.gov/legal-opinions/opinion-92-50

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