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State Comptroller DiNapoli Releases Municipal & School Audits
… maintain records supporting the department’s fiscal year 2022 collections. As a result, neither auditors nor county …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Edgemont Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and did not ensure an independent review of separation payment calculations was performed. Therefore, calculation …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… exceeds the statutory limit by 8 to 19 percentage points. At the end of the 2023-24 fiscal year, the recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… school classrooms) of the 521 water outlets we identified at select areas, that students, staff and the public may have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Oversight of the Nourish New York Program (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New … Nourish New York (Nourish NY) initiative was established in May 2020 during the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… are not tax-deductible. The annual contribution is capped at $14,000 and the maximum account balance is $100,000. The … individual must have a disability that was present before age 26. Participants must be eligible for Supplemental … booklet and participation agreement is available at …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… has sent a strong signal to its suppliers and the market at large that destroying tropical rainforests for palm oil is …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… according to the placement rules.” Each year, more than 70,000 eighth graders apply to high school, ranking their … were released. In several cases, students were not placed at all, even though rules require NYCPS to place every …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the annual SHP Training. Additionally, the fire department cancelled the annual SHP Training for all 131 of its … supported, and nearly all the charges lacked support to show they were for a valid school purpose. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Hampton Union Free School District – Network and Financial Application …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idVillage of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March … be made in the best interest of taxpayers. One method for ensuring that goods and services are acquired in a … quality goods and services at the lowest possible cost. For example, using formal competitive bids, obtaining written …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Discrepancies at Clinics The audit found that the number of patients documented as receiving language access … completing required fluency assessments, delays installing phone equipment used to connect patients with interpreters, … dialects to DOHMH public-facing clinics and public service phone lines to assess language access to language assistance. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be … and accurate, and no inventory of what AI the state is using. This audit is a wake-up call. Stronger governance over the state’s … oversight of agencies use of Artificial Intelligence AI is inadequate and creates a risk that the technology could be …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksOpinion 99-5
… body or tribal government, contract with the trustees of a free association library registered by the regents, or with … 8, 1999 Jerome H. Ehrlich, Esq., Attorney Elwood Union Free School District 1 Although the propriety of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-5