Search
Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsFacility Planning Bureau Project Review (Follow-Up)
… 6 months or longer to finalize its approval for 2,764 (43.8%) of the 6,315 projects analyzed. The Bureau also lacked …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water sales, and other fees may … school payments, mortgage tax, income tax surcharge, parking violations and amend as necessary. Develop a plan to … and other fees. Pass a resolution to raise water rates prior to the adoption of the budget or lower the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … The former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Auditors Find Safety Hazards at Pre-K Facilities in New York City
… location, bleach was accessible to the children in the laundry room. During site visits to the seven contracted …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli: Fiscal Stress Remains Low Among Villages
… System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… Local government workforce levels were most impacted by two key events during this time – the Great Recession of 2007-09 and the COVID-19 pandemic. “We all rely on local government … meet the difficult task of balancing their budgets while making certain they have the staff in place to ensure …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … in any form, and we thank the Comptroller’s Office and the Columbia County District Attorney’s Office for their … State Comptroller Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageWilliamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Housing Preservation and Development, Purchasing Practices … officials to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were … or taken other steps to determine the reasonableness of the prices related to sampled non-contract purchases. In a …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Oakfield-Alabama Central School District – Procurement (2024M-103)
… procured the goods. Officials also paid $8,641 for software it did not need because they did not cancel the software license renewal timely. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… The Executive Budget continues efforts to control costs while tackling tough issues, according to a … The Executive Budget continues efforts to control costs while tackling tough issues according to a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to … systems that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and … are not in place, there is the possibility of student grades being inappropriately altered,” DiNapoli said. “When …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesState Contract and Payment Actions in January
… of Agriculture and Markets $4 million with Resist Inc. to provide program administration services for the Socially and Economically Disadvantaged … Canalway Heritage Fund, Inc. for marketing and advertising services. Office of Cannabis Management $6.9 million with FTI …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryBedford Central School District – Medicaid Reimbursement (2025M-43)
… providers to log session notes. Using the District’s IEP software subscription. The report includes four … posted on the District’s website for public review. 1 The IEP is the cornerstone of the special education process for … a disability. Each student with a disability must have an IEP in effect by the beginning of each school year. An IEP …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York is facing challenging … the New York Civil Service Commission and as an assistant attorney general in the New York State Department of Law. She …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentCity of Yonkers – Budget Review (B22-6-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was … and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Glen Cove City School District – Information Technology (2025M-144)
… District (District) officials adequately manage nonstudent network user accounts? Audit Period July 1, 2023 – May 14, … the Audit Area School district officials must manage network user accounts to help protect personal, private, … medical information and social security numbers. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD Programs … Health and sanitation 6,070,032 6,070,032 Cemetery 706,305 706,305 Culture and recreation …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1