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State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… DOH failed to complete inspections within the required 12- to 18-month timeframe at 70% of the 30 sampled … oversight offices had inspection backlogs – New York City, Long Island and Western New York – while Central New York had no …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, particularly in the areas of … Recovery and Reinvestment Act (Recovery Act) funds for 23 projects estimated to cost $441.4 million. Auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1123
… Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Aircraft … Equipment Mechanic Employees in General Mechanic and Park Worker titles who perform motor equipment repair duties and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overestimated expenditures and appropriated fund balance that was not used. Total fund balance has increased by $6.3 million from 2013-14 through …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… for water outlets identified as exceeding the lead action level. Because there is no information on the lead levels of … provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Wayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tri-Valley Central School District – Budgeting (2014M-094)
… within the District, with approximately 1,100 students and 210 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… The Single Audit Act (The Act) was first enacted by Congress in 1984 and was … establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after … The Single Audit Act The Act was first enacted by Congress in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Hoosic Valley Central School District - Financial Management (2018M-238)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board overestimated appropriations, which exceeded … $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Walton Central School District - Fund Balance (2019M-209)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated over $1.9 million in fund balance from … surplus fund balance totaled over $1.4 million, exceeding the statutory limit by approximately $590,000 or 2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209New York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report released … was generated by higher than expected revenues, especially tax collections, the city’s savings program and unneeded … plan assumes that the city’s economy will slow, it does not anticipate a recession. Other issues facing the city …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… Board and officers cut corners and put safety in the back seat, with catastrophic human and financial consequences. … of $6 billion as of March 31, 2020. FPPA’s statewide plan continues a fully funded status. …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentEffectiveness of the Information Technology Transformation (2017-F-19) 30-Day Response
To determine the extent of implementation of the four recommendations included in our initial audit report, Effectiveness of the Information Technology Transfor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f19-response.pdfOpen Educational Resources (2023-N-4)
To determine whether the City University of New York is using Open Educational Resources (OER) funds to establish, sustain, and enhance new and ongoing OER initiatives at its colleges to help defray textbook costs for students, and whether the OER initiatives adequately engaged faculty in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23n4.pdfSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Procurement and Travel credit cards, along with travel expenses made by SUNY Maritime College (Maritime) employees. … were to determine if the PCard transactions and travel expenses were appropriate and complied with Office of General … provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include securing the most …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… New York State Police who aided in the investigation and arrested the defendant,” said District Attorney David M. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelLake Placid Central School District – Transportation State Aid (2023M-95)
… for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not … apply for all applicable transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is … Painted Post Fire Department Cash Receipts and Disbursements 2016M312 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsNanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background The … year were $66,490,022. Key Findings District officials do not require pre-approval of overtime or the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287