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DiNapoli Announces Latest Fiscal Stress Scores
… still well below the double-digit rates seen from 2020 to 2022. The number of towns designated as susceptible to fiscal …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOtisco Fire District – Financial Activities (2025M-42)
… report. Based on our limited procedures, the District made no progress in implementing corrective action. Of the three …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingPoland Central School District – Lead Testing and Reporting (S9-25-20)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Comptroller DiNapoli Releases Municipal & School Audits
… $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State … (Suffolk County) Officials did not obtain competitive quotes in accordance with their procurement policy. The … methods for the procurement of professional services and insurance. The board did not use a competitive method to …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety of IT-related services. … the vendor and included in the contract, as appropriate. State Education Law and Regulations require educational … local governments and schools should consult New York State Archives 12 guidance prior to entering into contracts, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesLabor Investigations in New York City
… Audit/Management system (WPM) and an investigation can be launched. The WPM is used to track details chronicling …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… Some addiction treatment programs may not be adequately prepared … the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its … New Yorkers battling substance use disorders or gambling addiction. “The COVID-19 pandemic led to significant …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… and data. The information maintained for each piece of computer hardware should include a description of the item … should maintain an inventory of information assets (i.e., data) that classifies the data according to its … protect their IT resources, including data, if they do not know what resources they have and where those …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of permanent housing and other support,” DiNapoli said. “My auditors, however, found as we have in previous audits, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… their security and emergency preparedness. As of December 2022, 318 of New York’s largest water systems were required … connection. Threats in the state continue to persist. In 2022, DHSES responded to 57 cyber incidents involving local …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community … developments, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found unsafe … developments according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… used for intended purposes. Our audit covered the period from January 2019 through January 2023. About the Program The … loans and real property tax exemptions, the Program required limitations on profit, income limits for tenants, … no approvals, competitive analysis, and/or bidding, as required. This included $155,967 in bonuses and $21,530 spent …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCustodial Service Contract Procurement and Oversight
… disposal, heating, air conditioning, plumbing, painting, minor repairs). In 2016, DOE awarded its initial custodial … and Purchasing (DCP) and must comply with its Procurement Policy and Procedures (PPP Guidelines). DOE used a …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightOversight of Adult Protective Services Programs
… through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, because … coordination of services delivery, such as Meals on Wheels; securing alternative living arrangements) are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOversight of Pupil Transportation Services
… of maximum reviews in their current contract, as of yet, no strategy has been developed regarding how to use those …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesDetermination of Residency for Tuition Purposes
… limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… on the contract header, and the Send to Supplier and Copy to Purchase Order boxes must be checked. This triggers … by OSC, OSC will transmit an approval notification and copy of the OP transaction’s Contract Page from the SFS, with … the purchase order represented by the OP transaction. No copy of the dispatched purchase order will be submitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overview