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City of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Opinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … in the minutes of a town board meeting the name of each member of the board who is present, the clerk is under no … see also Public Officers Law, §106[3], relative to the availability of the minutes to the public). Although the …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Health and Safety of Children in Foster Care
… them for the care provided to the children. Agency case planners (including case workers) are required to conduct … the agencies are required to complete Family Assessment Service Plans (FASPs) for each foster child. The New York … to complete and enter progress notes related to case planners' contact visits, and ensure that agencies are …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careFranklin Square Union Free School District – Website Transparency (2025M-93)
… 2023-24 school district report card with student graduation rates and safety information. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Town of Cato – Supervisor’s Records and Reports (2025M-141)
… adequate oversight. The lack of oversight resulted in errors and deficiencies in the Town’s accounting records remaining undetected and … These errors and deficiencies included $348,817 in receipts and $744,572 in disbursements that were not …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Great River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of … Did the Great River Fire District District Treasurer provide the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125DiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… pockets," State Comptroller DiNapoli said. "Public service is a privilege and a duty that he is charged with betraying. Thanks to our partnership with … Coordinator. In that capacity, Rosas ran the city’s summer festival programs through the city’s local development …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesLeading the Way on Climate Investment
… stemming from the transition. Comptroller DiNapoli’s 2025 Climate Action Plan – Update and Progress Report builds … Fund to address climate risk in its portfolio. The Fund’s 2025 Climate Action Plan update builds on many of the … proxy voting; developing and utilizing industry-specific minimum standards and risk assessments to evaluate companies …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… various checks from the Jewish Communal Fund intended for area charities. “Stealing from one’s community is deplorable, … allegedly stole from charitable organizations and people in need,” DiNapoli said. “I’m grateful for my office’s partnership with District Attorney Gonzalez and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeInspector General
… reach the Office of the Inspector General. To report fraud outside of OSC: 1-888-672-4555 weekdays, 9:00 a.m. to 5:00 …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalVillage of Remsen Audit Follow Up – 2020M-119-F
… village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fJustice Court Fund: Invoice Billing Program
… municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOversight of Juvenile Justice Facilities (2022-S-13) 180-Day Response
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13-response.pdfOSC 9 - Sealed Records Memo
This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.
https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … to attain further efficiencies in the MAC program. New York City Department of Buildings: Outstanding Violations … An initial report, issued in December 2011, found that New York City Department of Buildings managers did not have …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsTravel Advisory No. 15
… forms requiring the employee’s signature, including the AC 132-S. Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter … be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsChateugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chateaugay-central-school-district-2023-153.pdf