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Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated … of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, 2014 through …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsCustodial Service Contract Procurement and Oversight
… service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, … quality of those services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About … students at its more than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … trust with students and families, as data breaches can lead to identify theft and loss of confidence in a … unauthorized or inappropriate access and use. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Services , Roslyn Union Free School District and the Sag Harbor Union Free School District . State … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … fiscal years. When the unused appropriated fund balance is added back, the recalculated unrestricted fund balance has … policy because the district’s web filtering software is not configured to block access. Newark Central School …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was reduced below the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Agencies Bulletin No. 1575
… – 1.61135% and Non-Resident – 0.50%) Attached are examples of income tax withholdings on Supplemental Wages. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Comptroller DiNapoli Releases Audits
… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not always use a competitive process to procure goods, services or professional services or ensure no conflicts of interest existed. Auditors … contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… for special education services within the required 60 school days for 18 percent of the eligible students in school … districts’ compliance with its own requirements for school bus drivers, monitors and attendants. As a result, SED does not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Thomas P. DiNapoli. A second audit released found the OTB’s CEO did not reimburse the organization for his personal use … and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. The … participating municipalities. In the first audit, DiNapoli’s auditors examined the OTB’s marketing and promotional …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … programs hinge on the efforts of both the localities and DEC. DiNapoli’s report found weaknesses in several aspects of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… be adequately prepared in an emergency to prevent gaps in care, which could compromise patient progress or safety, … pandemic led to significant disruptions in addiction care and services, leaving many vulnerable New Yorkers … programs to ensure gaps in potentially life-saving care do not occur during emergencies and crisis situations.” …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesState Agencies Bulletin No. 1396
… Employees. Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the … during each of the previous five years. Effective Date(s) Payments may be submitted for Institution Extra Lag … adjusted using the instruction in Overtime Calculation and Retirement Information Overtime Calculation The Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employeesHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial … is responsible for the general management and control of the financial operations and should provide adequate …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … care and other services in a structured setting for adults with chronic illnesses or disabilities, are overseen … must also complete a service plan within 30 days of admission and then annually or if needs change. Auditors …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… picture below). Many of the 309 barriers were similar to what Parks ranked identified as Priority 1 barriers that … the individual’s oversight is limited as the coordinator does not sign off on new construction or renovations at the design or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… Wall Street’s 2022 average bonus paid to securities employees … fear of a recession led to significantly less profits on Wall Street after a record year in 2021. As a result, bonuses … revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to fall as several …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levels