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DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… has revealed inappropriate computer usage, inequitable tenant and applicant treatment, and high vacancy rates in … on the period prior to these retirements. While examining tenant applications and existing tenant files during their fieldwork, DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments … To determine whether the Department of Health adequately monitors designated health departments …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… Office of Children and Family Services adequately monitors Adult Protective Services activities to protect vulnerable … of Children and Family Services (OCFS) administers the Adult Protective Services (APS) program to assist vulnerable … or other legal intervention. Within OCFS, the Bureau of Adult Services (Bureau) oversees local APS programs …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In addition, we also sought to determine … To determine whether the New York City Department of Education DOE is providing mental …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsCity of Mechanicville – Procurement (2025M-60)
… Officials also did not establish adequate procurement guidelines. Without clear purchasing guidelines and adequate … corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Unified Court System Bulletin No. UCS-137
… bargaining units who received a 2008 Longevity Bonus Payment which was less than the new entitlement: SA, SR, SN, … of 3/31/08 have at least twenty (20) years of continuous service in the Unified Court System and have a performance … should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller DiNapoli Releases State Audits
… who received awards but had not met the good academic standing requirements and three students who were not … with Collecto for debt collection services. Under the $2.5 million contract, Downstate pays Collecto various … During the audit period, the department processed almost 7.5 million refunds totaling over $8.6 billion. From this …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department: The Network for … costs for special education itinerant teachers (SEIT), and $39,418 in other than personal service costs, which … Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 280
… Purpose To provide the agency with information and procedures regarding the processing of … To provide the agency with information and procedures regarding the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentHoward Public Library – Board Oversight (2026M-3)
… (Library) financial operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back … aspects of the report and their response is included in Appendix B. Our comments on the library’s response are included in Appendix C. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Opinion 90-45
… v City of Syracuse , 40 AD2d 584, 334 NYS2d 730, mod on other grounds, 32 NY2d 780, 344 NYS2d 961; Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town board on its own motion may subject this proposed …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… prompted interest payments, mandated under the Prompt Contracting Law, that cost the state $195,663 last year, the … of the trend for more than two decades indicates that late contracting remains as serious a problem for NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSelected Aspects of the Paratransit Call Center Operations
… private transportation firms, as well as reimbursed taxi services. Transit negotiated a contract with GCS, a …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds … board-approved amounts and have gone unused, according to an audit released today by New York State Comptroller … policies when hiring the new superintendent and several administrators. For example, the board paid the Eastern …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Audits
… an estimated value of $150 million and a replacement cost of $216.7 million, the audit determined the fleet and … the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to track parts … to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating a wage investigation case, as recommended in …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-audits