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Lockport City School District - Procurement (2021M-198)

… City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. Key Findings District officials did not demonstrate that certain goods and services were procured in accordance with the New York …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

Village of Port Jefferson – Justice Court Operations (2020M-56)

… to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … oversight of Court operations. As a result, errors and irregularities were found in the Court’s records: The … to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Village of Hewlett Neck – Financial Management (2022M-35)

… Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted … Village Board of Trustees Board adopted realistic budgets and monitored and effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard online … BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Silver Creek Central School District – Financial Management (2022M-153)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or County … for fees including campsite rentals real property taxes and water and sewer rents …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Merrick Union Free School District – Financial Management (2024M-64)

… Free School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School District District Board of Education Board and District Officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally recorded and reported collections accurately; however, the Clerk did … Town ClerkTax Collector Clerk recorded deposited remitted and reported collections accurately and in a timely manner …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Hammond Central School District – Financial Management (2024M-70)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Southampton Union Free School District – Financial Management (2024M-43)

… Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund … Free School District District Board of Education Board and officials effectively managed fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Freeport Union Free School District – Financial Management (2024M-49)

… School District’s (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Free School Districts District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Vendor File Advisory No. 3

… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address

Comptroller DiNapoli Statement on Earth Day 2016

… Thomas P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help save the planet. “Today is an historic day, as … Comptroller Thomas P DiNapoli urged individuals government and businesses to seek out creative solutions and …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016

State Public Health Emergency Medical Stockpile

… To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have taken during … emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in functioning … emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintainedin …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpile

Procurement (P) Card Program

… regulations, and guidelines governing the purchasing card program and State purchasing requirements. Background … totaling more than $899 million. OPWDD’s Procurement Card (PCard) spending in 2023 included nearly 236,000 … test compliance with requirements governing the purchasing card program and State purchasing requirements. Key Findings …

https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-program

Oversight of the Community Based Residential Program for Released Individuals

… To determine whether the Department of Corrections and Community Supervision (DOCCS) provides adequate oversight … their effectiveness in facilitating successful re-entry and reducing recidivism rates, and whether contracted services are being provided to meet …

https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individuals