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New York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfCorporate Governance - 2024 Tesla Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Tesla, Inc. (Tesla) efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/new-york-common-tesla.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfLanguage Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13.pdfBuffalo Hearing & Speech Center, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-20)
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent Association of the Village of Le Roy (Genesee County) stole nearly $50,000 in public funds … accountable for his actions.” DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with collections of … or $4 billion, from the same period a year ago, according to the monthly state cash report issued today by New York … Thomas P. DiNapoli. March tax collections only have to grow less than one-percent to $7.3 billion for receipts to …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: New York on Stronger Financial Footing
… fiscal year in the strongest fiscal position in years and was able to deposit $175 million in the Rainy Day Reserve … is in better fiscal shape thanks to an improving economy and difficult fiscal choices made by the Governor and the Legislature,” DiNapoli said. “The on-time Enacted …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… is especially critical to the economic health of New York City and its residents. More than half of City residents used public transit to commute to work in 2019. The New York City metro area also had the largest share of commuters who … both due to the severe impact of the pandemic on New York City regional density of employment the number of jobs that …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mta