Search
DiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… In a report released today , State Comptroller Thomas P. DiNapoli examined New York City’s expanded efforts to address the rise in its unsheltered (street homeless) … Government Services: Services for the Unsheltered Related Work NYC Dept. of Social Services: Administration of the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingManagement of General School Funds (Follow-Up)
… in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial report, … City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followThe Academy Charter School – Board Oversight (2014M-295)
… County that is not under the control of the local school board. The School, which was established in 2008 under State … of New York authorization, is governed by a ten-member Board of Trustees. The School provides education to … year totaled approximately $7.6 million. Key Findings The Board did not approve contracts with the School’s management …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Morristown Fire District – Board Oversight (2025M-101)
Did the Morristown Fire District District Board of Fire Commissioners Board provide adequate oversight of District financial operations and properly audit claims
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Opinion 92-47
… provisions relative to surcharges for enhanced emergency telephone systems. Section 307 of the County Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … in place as required by law. We also sought to determine what mental health services are available at the school … schools with recommendations on how to help students and what resources were available. While not assigned specific …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsUtica Academy of Science Charter School – Purchasing (2015M-71)
… Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the control of the local school board. The School, which is governed by a seven-member Board of Trustees, was granted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Rivendell School – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included the expenses claimed … for Child Development: Compliance With the Reimbursable Cost Manual (2014-S-38) Institutes of Applied Human Dynamics: Compliance With the Reimbursable Cost Manual (2014-S-39) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Erie County and had 934 students during the 2016-17 school year. The School, which is a public school financed by local, … of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Opinion 91-7
Concerning the authority under which the emergency rescue and first aid squad of a village fire department may provide general ambulance service to areas of the town outside the village
https://www.osc.ny.gov/legal-opinions/opinion-91-7Division of Housing and Community Renewal Bulletin No. DH-137
… Time II Cash Out. Affected Employees: Employees in the Rent Regulations Services Unit – BU67 who have opted to … 2021-2023 Agreement between the State of New York and the Rent Regulation Services Unit (RRSU), represented by District … Comp Time II Cash Out should be processed in the following pay periods: Pay Period Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andWall Street Bonuses Declined in 2011
… by New York State for the broader finance industry, meaning revenues may be slightly higher than anticipated in …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Middlesex Fire District – Procurement (2025M-135)
… to compete. The Secretary/Treasurer (Treasurer) is the District’s chief fiscal officer and is responsible for disbursing District funds. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… for expenses. This contract does not clearly define each party’s responsibilities for certain costs and allows one party − the CMO − to train the Directors of Operations, who … that contain clear language and thoroughly detail each party’s rights and responsibilities. Negotiated agreements …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfMiddlesex Fire District – Procurement (2025M-135)
Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-135.pdfDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… his mother’s public pension payments following her death in April of 2021. “Mr. Johnson allegedly took advantage of his mother’s death to pocket tens of thousands of dollars he was not … New York State and Local Retirement System of his mother’s death; instead, he continued to collect and spend her pension …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll, collectively reducing the town’s 2018 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Commissioner Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools … asking: “What knowledge, skills, and/or experiences do you think are important for all students to have by the … learn age-appropriate topics about money; its value; how to save, invest and spend; and how to budget as the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schools