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York Central School District – Lead Testing and Reporting (S9-25-19)
… of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure … NYCPS used free or reduced-price lunch eligibility data to identify low-income students. But because every NYC …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Police Bulletin No. SP-251
… of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, … and Expanded Duty Pay and the April 2023 and April 2024 retroactive increases to Supplemental Location Pay, and … increase to certain payments retroactively to April 2023, 2024, and 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOpinion 92-43
… and Duties (authority to require prior board approval in procurement policies and procedures) HIGHWAY LAW, §§140, 142, … pursuant to a duly adopted local law (see, e.g., Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, in our …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Comptroller DiNapoli Releases Municipal Audits
… Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities ( 2016-S-71 ). Background The … highway safety, promote proper repairs to vehicles, and protect consumers of motor vehicle repairs. The Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followCity of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Accounts Payable Advisory No. 28
… Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the head of an … Control Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCounty of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli Audit Praises Waterville Central School District
… for employment. If a school fails to file the appropriate employee background checks and updated clearance requests … notified of an arrest, either prior or subsequent to the employee’s hire, which may compromise the safety of students. … Vernon in Oneida County, and the towns of Brookfield and Madison in Madison County. The final report can be found …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtCUNY Bulletin No. CU-570
… 419. CUNY will provide OSC with a one-time detailed file for all employees switching from deduction code 417 or 419 to … end date deduction code 417 (Halliday) and 419 (Metlife) for all employees, regardless of job status. OSC will load the file provided by CUNY to start deduction code 403 for employees included on the file. To help prevent employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… document the analysis and actions taken related to leasing buildings in the official Board record to help …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Seneca Falls – Justice Court (2013M-89)
… our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to … of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Kids First reported $488,182 in … (referred to as the Program). Key Findings For the fiscal year ended June 30, 2015, we identified $22,713 in costs that …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualState Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsCollege of Optometry – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … We found that the selected employee was responsible for arranging travel for other College staff members, charging these travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesCompliance With Executive Order 95 (Open Data)
… 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services … EO 95, issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210