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Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… secured access to the network and properly managed user permissions in financial and student information … secure access to the network or properly manage user permissions in financial and student information … service and network user accounts. Properly restrict user permissions in the financial and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userOswego City School District - Separation Payments (2021M-194)
… [read complete report - pdf] Audit Objective Determine whether Oswego City School District … payments totaling $38,477 that were inconsistent with language in the employees’ CBA or employment contract. For … for calculating separation payments and benefits. Review language in current CBAs and employment contracts, and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Saranac Central School District – Student State Aid (2023M-91)
… for special education students who received services in 10-month public and summer placements. Key Findings … for special education students who received services in 10-month public and summer placements. As a result, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Panama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Central School District District Board of Education Board and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Medicaid Program – Oversight of Clinical Trials
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight to ensure payments for services provided to Medicaid members … To determine whether the Department of Health has provided …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/medicaid-program-oversight-clinical-trialsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16NYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous … the average bonus rose 20%, the total 2021 bonus pool for New York City securities industry workers increased by … DiNapoli estimates that the securities industry accounted for 18% ($14.9 billion) of state tax collections in state …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… casinos brought $176 million in gaming tax revenue to host and regional local governments, but only the three smaller towns that host casinos realized significant fiscal benefits relative to … officials a clearer perspective that can help potential host communities avoid the pitfalls that arise with misguided …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesOpinion 95-13
… of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding … project must retain these proceeds for the payment of principal and interest on the bonds, irrespective of whether … These excess proceeds may not be used for any other school district purpose. You ask whether excess proceeds of …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … water outlets that would have required it. The District’s test results identifying 12 of 35 (34 percent) sampled water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and four bathroom outlets located in elementary school classrooms) of the 521 water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … for testing through the Health Electronic Response Data System (HERDS) reporting system. This final report includes eight recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… did not post all the test results of their potable water outlet sampling conducted in the High School on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old … to March 2022. “The state Department of Labor’s antiquated UI system was ill-equipped to handle the challenges posed by … did not heed warnings as far back as 2010 that its UI system was out of date, nor did it address issues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudOversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26.pdfOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdfCity of Newburgh – Budget Review (B23-6-9)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/newburgh-city-2023-b23-6-9.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13.pdf