Search
Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… located in agricultural districts classified as solar electric generation facilities. While agriculture faces …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16State Comptroller DiNapoli Releases School Audits
… School District , Watervliet City School District and the White Plains City School District . “In an era of limited … deficit in the capital projects fund in that amount. White Plains City School District – Procurement of … School District Watervliet City School District and the White Plains City School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller … amNewYork yesterday published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationThe North Country Is Among the Top Regions in the State for Agricultural Sales
… districts throughout New York classified as solar electric generation facilities. In 2022, New York’s farms …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management … total of 202 LIRR M9 cars. Auditors found LIRR was behind schedule for delivery of the initial base order of 92 cars by … of change orders to support the payment of $787,517 to a construction contractor. Olympic Regional Development …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightOversight of Passenger Safety (Follow-Up)
… report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state reserves, … Thomas P. DiNapoli. At the same time, the proposed budget increases potential out-year gaps and gives the … largest balance in years," DiNapoli said. "The Executive Budget continues this positive momentum by boosting reserves, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 2008-3
… to transfers to certain other reserve funds, there is no express or implied authority for a fire district to otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Comptroller DiNapoli Releases State Audits
… However, UCS overpaid Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable … of the contract. Legal Aid did not appropriately reconcile fringe benefits at year end, moved funds in every …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsSex Offender Registration (2014-MS-2)
… took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 … January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established … Court-certified sex offenders must comply with DCJS registration requirements including address verification, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Brownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the … where a hazardous substance is present at levels exceeding DEC cleanup standards or other health-based or environmental … are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… costs. In some cases, it may be better to simply buy another piece of equipment instead of paying for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsPerformance of the Excelsior Jobs Program
… whether firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and … testing, ESD could not support that the sampled companies met the agreed-upon job growth and investment benchmarks for … documentation to support that all Program participants met the eligibility requirements for job growth and …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programColesville-Windsor Fire District – Board Oversight (2025M-74)
… can help maintain public trust, prevent mismanagement, waste, fraud and legal non-compliance. From 2022 through … that can help achieve cost savings through competition and waste reduction, establish a standardized process, enhance …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli Announces State Contract & Payment Actions for December
… Program that allows LIPA to maximize the operation of its electric system by reducing customer consumption at peak …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberState Comptroller DiNapoli Releases School District Audits
… using IT resources. Sensitive information technology (IT) control weaknesses were communicated confidentially to … interruption. In addition, the Board did not physically control access to or establish environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0