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Greenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Trumansburg Central School District – Procurement (2022M-13)
… School District (District) officials procured goods and services in the best interest of the taxpayers. Key … District officials did not always ensure that goods and services were procured in the best interest of the … auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners … Determine whether the South Butler Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… by New York State Comptroller Thomas P. DiNapoli. "Phoenix House is contracted to provide services to New Yorkers who … signed a five-year $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… Bureau. The Public Integrity Bureau is led by Bureau Chief Daniel G. Cort and Deputy Bureau Chief Stacy Aronowitz. The Attorney General’s investigation … Churns and Joel Cordone under the supervision of Deputy Chief Antoine Karam. The Investigations Bureau is led by …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedState Comptroller DiNapoli Statement on Enacted State Budget
… education, affordable housing and clean water projects, as well as important criminal justice reforms and other programs to help New Yorkers. … for education affordable housing and clean water projects as well as important criminal justice reforms and other programs to help New Yorkers …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetNext Generation 911 Services
… will not function properly, particularly during natural disasters or other large-scale emergency events, and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesMaximizing Incentives for Individuals With Disabilities
… Work (TTW) program to promote and place individuals with a disability in competitive employment. The audit covered the … 1 million working-age adults (ages 21–64) with a disability in New York State. The employment rate of working-age adults with a disability was 33% compared to 74% for working-age adults …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … services and programs. Our audit covered the period of July 1, 2016 through January 21, 2020, and included all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Agencies Bulletin No. 2060
… employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers must reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Otisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Avoca Central School District – Procurement (2025M-29)
… procurements in accordance with statutory requirements and District policies? Audit Period July 1, 2022 – February … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Agencies Bulletin No. 2378
… employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller … Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers must reconcile employee Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2323
… processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Command Pay, Inconvenience Pay and Hazardous Duty Pay and to provide agencies instructions for submitting payments … processing of the April 2025 increases to Location Pay and Location MidHudson pay Command Pay Inconvenience Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandDiNapoli: State Should Improve Financial Literacy Efforts
… York state should improve its track record when it comes to promoting financial literacy and providing New Yorkers with access to information and tools to build their financial knowledge and skills, according to … York state should improve its track record when it comes to promoting financial literacy and providing New Yorkers …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively … make the necessary preparations, and move the body to the cemetery or crematory. DOH’s Bureau of Funeral … firms, investigation of consumer complaints related to the practice of funeral directing, and continuing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … not be processed and an inability to obtain addresses for some out-of-state drivers, resulting in potential lost … the assumption that all unbilled tolls are cars. The toll for a five-axle tractor trailer is almost five and a half …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsComptroller DiNapoli Releases State Audits
… found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide … Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services (Follow-Up ) … Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsOpinion 89-48
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … provided in connection with the improvement of real property are held in the physical custody of the county clerk … principal before notice of the claim is filed. The statute does not expressly indicate who physically holds the bond. We …
https://www.osc.ny.gov/legal-opinions/opinion-89-48