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Oversight of Direct Placement of Children (2017-S-30)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Background Our initial audit report, which was issued on December 23, 2010, examined whether the MTA (1) has standards and procedures for the maintenance of its bus … were not performed as required, buses at two-thirds of the 29 depots did not meet their performance goals, and the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followOversight of Student Immunization in Schools (2015-S-85), 90-Day Response
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85-response.pdfDiNapoli: Queens Economy Takes Off
… makes Queens the most sought after place to live in NYC. I only hope the next census properly reflects the 25% increase … higher than the citywide share (32 percent) and second only to Staten Island. Queens has the most single-family …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offOpinion 88-9
… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 1676
… Bulletins 1799 Purpose To inform agencies of changes in certain garnishment deduction amounts, or in some instances, garnishments no longer being taken for … have a writ of garnishment or New York State tax levy in place and have a job location in Long Island/Westchester …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxLivonia Central School District – Conflict of Interest (2024M-89)
… with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Growing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional … also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the … leave. The audit findings have been turned over to Suffolk County District Attorney Thomas J. Spota for review. … Officials of the Wyandanch Public Library in Suffolk County failed to notice $4600 in missing cash overpaid the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsHomeownership Rates in New York
… has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of … rate was the lowest in the nation at 55.4 percent. Only two other states have rates lower than 60 percent: … 40 percent of the State’s population resides, are also the only counties that had homeownership rates lower than the …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… and paid herself an additional, illegal salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today to grand … Brooks Baker and the Steuben County Sheriff’s Office. Stone confessed to DiNapoli’s staff and the Steuben County … fire district money was not properly safeguarded, allowing Stone to steal $9,224. She wrote herself extra salary checks, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsDiNapoli Announces State Contract and Payment Actions for July 2015
… Department of State $506,000 to the Village of Dobbs Ferry for waterfront revitalization. New York State Thruway …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015DiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… led to significant delays in holding violators accountable and attaining restitution for workers while allowing infractions to continue, according … violations, such as wage theft, minimum wage infractions and child labor offenses, are a significant problem both …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… employees' time and attendance to ensure that they are only paid for actual hours worked. Establish agency-wide …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… Corp. ("BEEC”). KLEIN then deposited the checks to bank accounts held by Abbie Graphic and BEEC. He entered … among other things, a 37-foot Thunderbird Formula boat; a 29-foot Everglades boat; a 55-foot Neptunus motor … $58,000 to his mother as purported repayment of a college loan. In April 2016, KLEIN sold K’Bam, which he had purchased …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20