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Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately protected from unauthorized access and use.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cayuga-county-2022-146.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
EcoNews, Spring 2017
On the 47th Anniversary of Earth Day, now more than ever we should celebrate the progress we have made and recommit ourselves to the work that needs to be done.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2017.pdfOpinion 91-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by town) TOWN LAW, §277(1); VILLAGE LAW, §7-730(1): When a town …
https://www.osc.ny.gov/legal-opinions/opinion-91-15New York’s Economy and Finances in the COVID-19 Era
… January 7, 2021 Edition Selected Economic Trends Student Loan Balances Up 3.9% in New York; Will Pandemic-Related … Relief Be Extended Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to … according to newly available data from the Federal Reserve Bank of New York. That figure has increased 20.1 percent …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, State … concerns that underscore the importance of taking action to address the trajectory of state spending and improve the … oversight over a significant amount of state spending. Report Report on the State Fiscal Year 2025-26 Executive …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOversight of Juvenile Detention Facilities (Outside New York City)
… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityState Comptroller DiNapoli Releases School District Audits
… no supporting documents or they lacked key information. Oswego City School District – Separation Payments (Oswego County) District officials did not accurately …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … the Program Residential building owners must ensure that apartments in their buildings are safe and well-maintained, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsComptroller DiNapoli Releases School Audits
… , Sullivan County Board of Cooperative Education Services and the Tompkins-Seneca-Tioga Board of Cooperative Education Services . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Pavilion Central School District – Claims Audit (2024M-108)
… complete report – pdf Audit Objective Determine whether the Pavilion Central School District (District) claims … properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to … paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… Of the 303 claims reviewed totaling $1,345,790, 233 claims (77 percent) totaling approximately $1,325,105 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
Determine whether the Amani Public Charter School School officials procured goods and services in accordance with established policies
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… parking spaces and properly secured carpets at the entrance. 22 components at the Town Hall, such as accessible … Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with … indicating the location of the nearest accessible entrance. 22 combined components at six other Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Problem Gambling Treatment Program (Follow-Up)
… core competencies for treatment professionals and service providers; and educating providers of other addictive … core competencies for treatment professionals and service providers. We also found that, since 2006, OASAS had …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… in New York The Paycheck Protection Program (PPP) is a loan program administered by the U.S. Small Business … qualified expenses, such as rent and utility payments. The loan can be forgiven if the business maintains employment … levels and meets other conditions, essentially turning the loan into a grant. The program was initially funded at $349 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021