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Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …

Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)

… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials …

Poland Central School District – Lead Testing and Reporting (S9-25-20)

… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …

Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)

… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. These 39 unsampled and unexempted water …

Newburgh Enlarged City School District – Financial Management (2025M-32)

… revenue trends, financial risks and the affordability of new services and/or capital improvements.  The report … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … to Section 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …

Preston Fire District – Board Oversight (2025M-87)

… her records to be audited each year, as required by New York State Town Law (Town Law) Section 177, to perform an … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan …

DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks

… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … oversight required by state rules, according to an audit released today by New York State Comptroller Thomas P. … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed …

DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs

… efforts,” said New York State Commissioner of Health Dr. James McDonald. “This joint effort sends a clear message that …

Title I Grants to Local Educational Agencies – Federal Funding and New York

… Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school districts, … to the New York City Department of Education (DOE) and local charter schools through four statutory formulas that … Students in Temporary Housing (STH) and children in local institutions for neglected children. Once those …

State Agencies Bulletin No. 960

… Bill No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only applies to new members of ERS who first join on or after January 1, … setting up retirement records for tier 5 ERS members. This new Benefit Plan requires agencies to select a Contribution …

State Agencies Bulletin No. 1032

… to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding Award of … by the NYS Department of Correctional Services. The new biweekly Pre-Shift Briefing ( PS1 ) minimum shall be … (Institution) or 4/1/10 (Administration) that is below the new biweekly minimum. OSC will insert a row with an effective …

State Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management

… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …

Town of Denmark – Claims Auditing (2026M-32)

… of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims from being paid. When a town has a strong claims …

Better Coordination and More Effective Services Needed for Victims of Domestic Violence

… effectiveness. Auditors made 25 test calls and sent 20 text and 20 web-based messages between December 2024 to June … with sexual assault and dating violence prevention and response activities for students. OPDV officials stated that … with state entities that fail to submit necessary data. In response to the audit, OPDV agreed with most of the …

Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)

… [read complete report – pdf]  Audit Objective Did the Town of Newcomb (Town) Supervisor … accounting records and reports?  Audit Period January 1, 2024 – September 30, 2025  Understanding the Audit Area A … included five operating funds during the audit period: general, highway, water district, sewer district and fire …

Howard Public Library – Board Oversight (2026M-3)

… Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period … and integrity. This critical function can help maintain public trust, ensure legal compliance and prevent … We encourage the Board to make the CAP available for public review in the library’s office. 1 OSC’s website …

Audits of Local Governments & Schools

… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits … based on an evaluation of evidence against criteria. Local officials use audit findings to improve program …

Tier Status – Career Plan

Tier Status – Non-Contributory Plan with Guaranteed Benefits

Tier Status – Police and Fire Plan

… depending on their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire …