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Lead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected. … longer permitted. Once the armory is remediated and lead testing confirms compliance below 40 μg/ft 2 , public access …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOversight of Select High-Technology Projects
… ESD is the chief agency responsible for the coordination of New York State’s economic development programs and has approved billions of dollars in investments since 2013 intended to stimulate … in high-tech industries across the State. The majority of these ESD investments have been for projects developed …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOversight of the Farm-to-School Program
… of Agriculture and Markets (Department) is to promote the State’s agriculture and its high-quality and diverse … safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … pace with increased expectations. They stated an out-of-date computer system and reduced staffing have led to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsSelected Aspects of Discretionary Spending
… Fund’s discretionary spending complied with its guidelines and was reasonable, adequately supported and properly approved. Our audit period was April 1, 2010 to … to act as an agent for SUNY to design, construct, acquire and improve State University facilities and to utilize a wide …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… Background The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC was created by the New York …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Monitoring of Construction Management (Follow-Up)
… Office of General Services (OGS) facilitates the work of State agencies through the provision of architectural, … the highest-ranking firm. Pursuant to Article 15-A of the New York State Executive Law, State agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followPublic Posting of Certain Contracts
… which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … Requires a public … which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsExpedited Payments of Unclaimed Funds
… Legislative Session 2023-2024: Expedited Payments of Unclaimed Funds – A.10219/S.9410 (McDonald/Sepulveda) – Relates to …
https://www.osc.ny.gov/legislation/expedited-payments-unclaimed-fundsPublic Posting of Certain Contracts
… which are otherwise subject to the approval of the State Comptroller. Memo Bill Text Status … Requires a public … which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? … combined. Additionally, the Board appropriated $511,000 of fund balance which was not needed. More specifically, we … operating deficits totaling $511,000. As a result, none of the appropriated fund balance was needed. Unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in villages situated within the town, unless there is a State statute that requires or permits monies for any given … 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 93-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Opns St Comp No. 91-48, p 132). Therefore, in our opinion, when there is a reasonable likelihood that the performance of …
https://www.osc.ny.gov/legal-opinions/opinion-93-23XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of check cashing and deposits (e.g., lockbox services, tax processing, etc.). The cost of these services is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Evergreen Charter School , Farmingdale Union Free … Officials did not comply with the district’s policy when procuring goods and services below the competitive … each year by an average of $2.7 million, or 4 percent. When unused appropriated fund balance is added back, …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While online banking transactions were appropriate, district officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsIT Security Fundamentals – Information Technology Governance
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … Availability means that the information is available when it is needed. Data that cannot be accessed will prove to …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases State Audits
… organization located in Buffalo offers a range of preschool special education services to children with disabilities from birth to five years of age. For the fiscal year ended June 30, 2014, auditors … $1.06 million were reported in fiscal years other than when they were actually paid. WCHCC also incorrectly reported …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… safeguards for fire districts in Ulster County. “Fire district officials can benefit from this training to help … by the Comptroller DiNapoli and the Ulster County District Attorney our public‘s trust has been compromised in … by the Comptroller’s Division of Local Government and School Accountability. To register and RSVP contact Ulster …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agencies