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Mental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfDiNapoli: 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 library’s treasurer $6,900 and allowed the president to alter … Officials of the Wyandanch Public Library in Suffolk County failed to notice $4600 in missing …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … required. Although we determined that the 79 claims were for proper District expenditures, the claims were paid … or confirmation that all claims were supported and for valid and legal purposes. In addition, the lack of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Sexual Offense Evidence Collection Kits (2019-S-44) 180-Day Response
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44-response.pdfTown of Java – Tax Collection Remittance (P1-24-21)
… Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town … finance Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller … There are 25 local governments in fiscal stress State Comptroller …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… and should help increase the number of participating farms.” Nourish NY is jointly managed by the New York State … standards to food relief organizations led to some area farms unable to participate in the program. Further, the … Nourish New York to not only support our statewide local farms but to combat hunger in the neighborhoods needing …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingOpinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 95-32
… amount insured under the provisions of the Federal Deposit Insurance Act must be secured in accordance with subdivision … a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; see General … 2.1050; 1985 Opns St Comp No. 85-47, p 63; Federal Deposit Insurance Corp., Statement of Policy Regarding Treatment of …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 90-10
… Lopes v Rostad , 45 NY2d 617, 412 NYS2d 127; 1989 Opns St Comp No. 89-22, p 48). The duty to maintain highways in a … and damage to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457), including trees which overhang the road … NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St Comp, No. 85-6, p 6; …
https://www.osc.ny.gov/legal-opinions/opinion-90-10EDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … six months of 2015, with many counties seeing a decline in their collections. “There has been a general downward …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … (“HUFSD”), pleaded guilty to conspiracy to commit honest services wire fraud in connection with her participation in a … earlier today Sharon Gardner the former Director of Food Services for the Hempstead Union Free School District HUFSD …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeOversight of the Nourish New York Program (Follow-Up)
… ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 during the … a reality for many New York residents. Nourish NY supplies surplus agricultural products (e.g., milk, … New York food products. We also found DOH provided little guidance to food relief organizations establishing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offOpinion 88-68
… INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval constitutes a "contract" with the meaning of General …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing Preservation … and making other needed repairs. The audit covers loans awarded during the two fiscal years ended June 30, 2012. … for which a total of $43.9 million in loans had been awarded during the audit period. We selected nine of these …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programProcurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard against … in place to ensure that spending is appropriate and in the best interest of the State. Key Findings Our review of $8 … were paid to two vendors: Buffalo Foundation Activities, Inc. for research-related administrative services; and Corr …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… more than $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims … they did not need in order to fulfill their day-to-day job responsibilities. Key Recommendations Consult with its … no employee has access to areas not required for their job. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and