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… the three academic years ended June 30, 2019. About the Program CUNY is a 25-campus university system comprising 11 … State residents. Key Findings CUNY officials attribute low graduation rates to socioeconomic factors that are outside … (required or elective) courses, thus delaying their graduation. We determined that CUNY’s Central Office has not …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsMaximus, Inc.
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background DOH added … in contract amendments for services outside the scope of the original contract. The services were related to the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … Officials did not always obtain quotes in compliance with the town's procurement policy. Auditors determined the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove– Budget Review (B7-13-16)
… a viable financial plan that is sustainable for the long term, which gradually decreases the unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in … provides preschool special education services to children with developmental disabilities. ECLC is reimbursed for these …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Purpose of Audit The purpose of our audit was to examine the City’s internal controls over … January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a population … City of Hudson Internal Controls Over Cash Receipts 2013M102 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2City of Lackawanna – Garbage Collection Fees (2021M-206)
… those seven properties totaling $889. While the financial impact appears immaterial, not making the necessary updates … for assessing and billing garbage fees. Ensure garbage service and corresponding garbage fees comply with the Code. …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Controls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followComptroller DiNapoli Releases School Audits
… for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-256
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 April 2024 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… budget for 2018 as well as a multi-year financial plan. In September, the county received a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress … The county has the fourth-highest fiscal stress score in the state. "A healthy fund balance is a key measure of a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The … To determine if the Department of Health has provided adequate oversight of the Lead …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: Wall Street Bonuses Slip From 2006 Record
… in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, … than the record $33.9 billion in 2006. The average bonus of $180,420 in 2007 dipped 4.7 percent from 2006, reflecting … Wall Street added 9,600 jobs during the first 11 months of 2007, a 5.4 percent increase. Actual bonuses vary by …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … March 1, 2013 through February 6, 2015. Background Transit is a constituent agency of the Metropolitan Transportation … conformance with the headways (time between trains) in the official schedule. The assessment determines the number of …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli Report Examines State School Aid Trends
… school aid patterns and trends in New York. “School aid is the largest single state-funded expenditure within the … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state … funding by source has also fluctuated in recent years, with the state’s share peaking at 39.1 percent in 2008-09 and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets … bathroom outlets located in elementary school classrooms) of the 521 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Opinion 88-37
… vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased … of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of the Local … to be used as a police car may be financed with the issuance of capital notes or bonds only when the vehicle is …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… overpayments identified. Department of Labor (DOL): Wage Theft Investigations (Follow-Up) (2015-F-9) In an initial … June 2014, auditors determined DOL was not completing wage theft investigations in a timely manner. As of August 2013, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-audits