Search
DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school districts seeking to override the property tax cap required 60 percent voter approval (a … on when advancing a budget to the voters that exceeds the tax cap. On revote, two (Rensselaer and Fort Edward, … declined steadily since the implementation of the property tax cap. The tax cap was first effective in the 2012-13 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… Purpose To determine the extent of implementation of the three … We also recommended the Department take corrective action to help ensure managed care enrollment information is entered and update timely and to determine why certain fee-for-service claims were …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… Program According to the 2021 American Community Survey (ACS), there were approximately 1 million working-age adults … to about 75% for people without disabilities. Further, ACS data shows that New Yorkers with disabilities are more …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… who have limited English proficiency, creating barriers to accessing vital services. “It’s not acceptable that the … translated documents and multilingual information on how to provide feedback or file complaints if necessary. The … language assistance is consistently provided or measure how effectively services are working across facilities. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsOpinion 90-57
… to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for … department is subject to mandatory referendum in one or more fire protection districts which contract to receive fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-57XII.6.I Paying a Non-State Employee – XII. Expenditures
… to an individual who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of … employee-entitled fringe benefits (e.g., union, health insurance, deferred compensation). In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeRochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followNew York State Farming and Agriculture – Federal Funding and New York
… For instance, one farmer reported cost increases of up to $300 per day for grain and $20,000 annually for fertilizer. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… module from the electronic invoice. When the voucher is processed it will liquidate the funds encumbered by the … the contract, where applicable. If the purchase order is not referenced: The voucher does not reference the … additional documentation to substantiate the payment is appropriate. Electronic Invoices An electronic invoice …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… not done. DiNapoli’s audit recommended improvements to the inspection process, including: Reinforcing with elevator inspection companies the required procedures for proper … by which building owners should respond to no-access inspection attempts. Using more forceful measures, including …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedCompliance With Executive Order 95 (Open Data)
… covered the period between February 1, 2013 and October 16, 2019. About the Program State government entities possess …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… related challenges remain significant. The state should build on its efforts to help communities access funding to …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… income eligibility threshold for childcare subsidies to 300 percent of the federal poverty level in an attempt to …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsCompliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help the public make informed decisions when choosing a … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218DiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… are being squeezed financially and that, in turn, is threatening long term shareholder value,” DiNapoli said. “The affordability crisis is very real. We are actively tackling risks around … that it does not use surveillance pricing either. The Fund is awaiting Visa’s response. Surveillance pricing is the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable … used rechargeable batteries. The objective of our initial audit, issued on June 29, 2022, was to determine whether DEC … lithium-ion and other types of rechargeable batteries. The audit found DEC was not effectively monitoring manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow