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Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … annual audits. Understanding the Audit Area A board of fire commissioners must monitor financial activity to … year 2025 totaled $514,743. Audit Summary While our review of the accounting records did not observe any significant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… [read complete report – pdf] Audit Objective Did Moravia Central School … identified, that students, staff and the public may have access to and could consume water from, were not sampled or … seven recommendations to that effect. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded … District officials also did not properly report laboratory test results for testing conducted in Cycle Two, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… [read complete report – pdf] Audit Objective Did Harpursville Central School … select areas, that students, staff and the public may have access to and could consume water from, were not sampled or … and their response is included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Lawrence Union Free School District – Financial Management (2025M-115)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than sitting underutilized. Proper … District officials did not properly manage fund balance. For the 2021-22 through 2023-24 fiscal years, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and … claims. Nearly $400,000 in premiums may have been paid for deceased individuals. “The Medicaid program provides … Medicare buy-in program, Medicaid pays Medicare premiums for individuals who meet buy-in program eligibility …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller DiNapoli Releases School District Audits
… Central School District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately … leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without … quote thresholds, and $377,979 paid to four professional service providers. The board and officials also did not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… a formal long-term capital planning process for Video Lottery Terminal (VLT) revenues. The annual capital plans …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After … Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up) … weaknesses in the internal controls over the special hauling permits issued by four DOT regional offices. This …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… to make sure its campuses are upholding in-state residency requirements so that only eligible students receive the … students and found that each campus interpreted residency requirements their own way, with some simply accepting what … to campuses on residency determinations and documentation requirements and that, in response to the audit’s preliminary …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
The total cost of overtime in 2021 reached an alltime high at more than $924 million up 87 from 2020 covering roughly 1995 million overtime hours worked or an increase of 43 according to a report released today
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… and projects sweeping budget cuts that could affect essential services provided by the state, schools and local … comes without strings to protect New Yorkers from seeing essential services decimated.” DiNapoli’s report finds: The … Given the potential for major cuts in funding for essential services, DOB should make detailed data underlying …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… the last 20 years, New York added 12.9 gigawatts of total electric generation, including both fossil fuel and renewable … online more quickly. Continuing to improve the renewable electric project permitting and interconnection processes to … due to transmission constraints. Significant new electric transmission infrastructure is needed to allow for …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… by the New York State Public Service Commission (PSC) to promote the use and development of clean energy … generating energy savings and other clean energy benefits. NY-Sun which works to increase solar power capacity. NY Green Bank which finances clean energy projects. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… (MTA), which operates 24 hours a day, seven days a week, is North America's largest transportation network, … than in 2012-2013. The MTA anticipates a fare increase in 2025 as ridership continues to recover to pre-pandemic … qualified residents, the introduction of year-round full week student MetroCards, and the costs of living associated …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… TERM AND PRICE ADJUSTMENTS A Purchase Authorization can be bid for a contract term not to exceed five years and may … price adjustments if provided for in the Invitation for Bid (IFB). UTILIZATION The State agency establishes the … renewals and price changes. Purchase Authorizations may be bid with multi-agency participation, if eligible agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizations