Search

Physical and Financial Conditions at Selected Mitchell-Lama Developments

… names. As salaries were listed with the employees’ titles only, we had no assurance as to whom salaries were paid. …

https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments

Contact Update and Online Help for Local Officials

… we ask designated staff in local governments to use our Online Services system to provide and maintain up-to-date … to view, create, edit, verify and inactivate contact records. Enrollment help can be found here: Online Services … list of your entity's contacts is displayed on the Contact Search (default) page. If the list is long, you may want to …

https://www.osc.ny.gov/local-government/resources/contact-update-and-online-help

Facility Structure, Safety, and Health Code Waivers (Follow-Up)

… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … centers and health clinics. These facilities are required to operate in compliance with architectural codes and safety …

https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-follow

Contract Participation of Minority- and Women-Owned Business Enterprises

… make a "good faith" effort to achieve their goals, and report quarterly on its level of participation to the Department of … the case, and as a result, WCHCC did not submit accurate quarterly reports to DED for fiscal years 2013-14 and 2014-15 …

https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises

Reporting and Utilization of Bias Incident Data (Follow-Up)

… initial audit report, Reporting and Utilization of Bias Incident Data, issued September 25, 2014 ( 2014-N-2 ) . … is accurately collecting, recording, and reporting bias incident statistics and utilizing the data for management … that the NYPD has begun efforts to review and reconcile incident reports to assure that all bias incidents are …

https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-follow

Greene County – Court and Trust Funds (2014M-294)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294

Genesee County – Court and Trust Funds (2014M-322)

… controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain appropriate court and trust fund records. We identified funds which improperly …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

Dutchess County – Court and Trust Funds (2014M-293)

… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … The County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Orleans County – Court and Trust Funds (2014M-043)

… and reported and that Court moneys are safeguarded for the period January 1, 2011 through January 1, 2014. … to the court and then delivered to the County Treasurer for safekeeping. To carry out this responsibility, the … provide a system of internal controls to account for and safeguard these funds. Key Findings The records …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

State Comptroller DiNapoli Releases Municipal and School Audits

… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … official newspaper, as required by law, for nine CIP contracts totaling $32.6 million. Officials also did not …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-audits

Pandemic Planning and Care for Vulnerable Populations (Follow-Up)

… OPWDD developed and issued specific COVID-19 plans to only State-operated Intermediate Care Facilities (ICF), which …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow

Federal Spending by Major Funding Streams and Functions – Federal Funding and New York

… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school children.  … Fund Grants $155,520 $316,063 $430,461 Low Income Home Energy Assistance $381,233 $558,919 $411,980 IIJA Bridge …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functions

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, … ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under … To assess the extent of implementation of the 11 recommendations …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

State Comptroller DiNapoli Releases Municipal and School Audits

… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0

Yates County – Court and Trust Funds (2025-C&T-1)

… through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …

https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1

Physical Accessibility to Programs and Services (2025-MS-1)

… of the checklist, however, is for informational purposes only and should not be construed as the Office of the State …

https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1

State Comptroller DiNapoli Releases Municipal and School Audits

… statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

Allegany County – Court and Trust Funds (2014M-74)

… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74

Oversight and Monitoring of the Universal Pre-Kindergarten Program

… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …

https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-program

Contract Participation of Minority- and Women-Owned Business Enterprises

… Authority established annual participation goals for minority- and women-owned business enterprises; met these … and public authorities must establish annual goals for such participation, make a “good faith” effort to achieve … to DED total contract expenditures of $1.1 billion for State fiscal year 2011-12, $1.2 billion for fiscal year …

https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprises