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… Objective To determine whether the City University of New York (CUNY) is effectively matching course offerings … and professional colleges. CUNY serves the five boroughs of New York City. As of fall 2019, approximately 162,000 full-time undergraduate … To determine whether the City University of New York CUNY is effectively matching course offerings to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds … today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that … A pattern of poor budgeting led the Brentwood Union Free School District to accumulate …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the Village of Washingtonville (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Audits
… Initiative) – Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) Cantalician, a … – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) … to recipients enrolled in Medicare-covered hospice care. The follow-up found that the Department of Health made …
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
… included: peeling paint in certain areas, including classrooms; lack of the required supply of epinephrine pens … toxic cleaning materials in unlocked cabinets in classrooms and hallways. New York City Department of Finance …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… who most need the government to represent their interests. Now, New Yorkers who have been historically disenfranchised … represent, as opposed to courting wealthy out-of-district contributors. The result is elected officials who are more …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeReal Property Portfolio (Follow-Up)
… of the three recommendations included in our initial audit report, Real Property Portfolio (Report 2022-S-14 ). About the Program Empire State … of the three recommendations included in our initial audit report Real Property Portfolio Report 2022S14 …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followAccounts Payable Advisory No. 69
… for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards … include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the … Elba Fire Department Controls Over Financial Activities 2014M286 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in … Johnson City Central School District Financial Condition 2015M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… office to repair Broome County's finances." As of Dec.31, 2013, the county's general fund had $10.1 million in … 0.1 percent of gross expenditures. Additionally, as of Dec. 31, 2016, the county's combined unassigned and assigned …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state committed to spend an …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service for a year or more. Prior …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable expenses in all material aspects. However, the department needs to … March 31, 2014. Auditors identified about $3.3 million in inappropriate Medicaid payments, including $1,335,151 in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of its lines that … service, physical structure, and other factors; and where Transit fails to meet the wait assessment, whether it … To determine whether New York City Transit provides passengers service on all of its lines that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during … staff are not consistently scheduling and conducting on-site reviews of LHDs' Program implementation, contrary to the … every three years at a minimum. Notably, we found that 4 of the 56 LHDs have not been reviewed since 2010. Five of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and four bathroom outlets located in elementary school classrooms) of the 521 water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9