Search
New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless … Church Avenue Merchants Block Association, Inc. (CAMBA) to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… solicited. Ensure that BOCES has written agreements with all professional service providers detailing the types and …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalCuddebackville Fire District – Board Oversight (2024M-94)
… Audit Objective Determine whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided … action. … Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Volunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32)
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s32.pdfDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Growing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfState Fiscal Year 2022-23 Enacted Budget Analysis
State Fiscal Year 2022-23 Enacted Budget Analysis
https://www.osc.ny.gov/files/reports/budget/pdf/sfy-2022-23-enacted-budget-analysis.pdfDiNapoli: Special Education Providers Shortchanging Special Needs Children
… services in New York annually at a cost of more than $1.4 billion to the state and localities, according to the State … of the expenses submitted by three providers with school age only programs and audits of the expenses submitted by 16 … Comptroller’s office. In Buffalo, auditors disallowed $2.4 million spent by Gateway-Longview . The school, which …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Elevator Safety (Follow-Up)
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … the Metropolitan Transportation Authority is responsible for inspecting and testing its elevators. Annual inspections … inspections and found violations were missed or overlooked for 11 of the 12 sampled elevators. When we reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41-response.pdfOrdinary Death Benefit – Article 14 Benefits
… Service law. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOutstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … delays placed the public at risk. We further found that when inspections did take place, almost half of the time (47 …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followOakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba … reserves as a funding source in annual budgets but does not use them, and the Board did not establish an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Comptroller DiNapoli Releases Audits
… 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable … data that it maintains or accompanying schedules for making that data public. OGS has not incorporated … compliance with EO 95 into its core business functions. For instance, there are no processes to identify new …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsCost-Effective Investments in Children at Risk, February 2011
Programs focused on children at risk of becoming delinquent have demonstrated effectiveness in preventing them from entering the juvenile justice system.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investments-2011.pdfOpinion 89-25
… MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- … town sewer districts will depend, to a great extent, on how and whether the proposed expansion of the plant goes …
https://www.osc.ny.gov/legal-opinions/opinion-89-252018 Annual Audit
The objectives of our examination were to determine whether claims were appropriate
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-audit