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DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… New York City lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it … Executive Order 3 in January 2022, with responsibility for the oversight and governance of AI, which in the previous … the AMPO, many of the previous administration’s goals for creating guidelines for the fair and responsible use of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … data reported on providers' annual CFRs. To be eligible for reimbursement, the provider's reported expenses must … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mTown of Roseboom - Long-Term Planning (2018M-115)
… [read complete report - pdf] Audit Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Hampton Bays Union Free School District - Claims Processing (2018M-68)
… Hampton Bays Union Free School District Claims Processing 2018M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees … OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesState Comptroller DiNapoli Releases Audits
… – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education … awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August 2022, found that the New York City Department of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not … fixed assets, without any formal control procedures in place for this process. Our review of 50 movable assets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsBainbridge Fire District - Board Oversight (2018M-252)
… records and reports accurately and properly accounted for all financial activities, the Board did not provide for an annual audit of these records. Key Recommendation Provide for an annual audit of the Treasurer’s records. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Village of Lisle - Board Oversight (2018M-124)
… that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. … a total of $2,800. Key Recommendations Perform or provide for an annual audit of the Clerk- Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Village of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79DiNapoli: 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-goalsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … identified in the initial audit report. At the time of the follow-up review, the state was paid $681,336 in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same … ranging from -1% to -1.5%. Report First Quarter 2025 Local Sales Taxes Data Regional Table with Detailed … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterHolley Central School District - Procurement (2019M-7)
… pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key … policy and procedures and that a competitive process is used. District officials agreed with our recommendations and … Determine whether District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Elsmere Fire District – Capital Project (2022M-48)
… (District) officials properly established and managed the South Station capital project. Key Findings District officials properly established and managed the South Station capital project. Officials: Obtained voters’ … District officials properly established and managed the South Station capital project …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48Lake Champlain-Lake George Regional Planning Board - Governance Over Loan Operations (2019M-25)
… the Board provided adequate oversight of the revolving loan program. Key Findings The Lake Champlain-Lake George Regional Planning Board (RPB) did not monitor its loan program. Delinquent loans were not properly enforced. Key Recommendations Ensure that the Director and Loan Committee prepare loan status reports for the Board. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2019/09/13/lake-champlain-lake-george-regional-planning-board-governance-over-loanIndian River Central School District – Financial Condition Management (2022M-92)
… complete report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m