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Comptroller DiNapoli Releases School Audits
… School District and Westport Central School District . "In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The 2014-15 … fund balance as a funding source for the past three years in amounts that were unnecessary and exceeded the fund …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Opinion 90-26
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not …
https://www.osc.ny.gov/legal-opinions/opinion-90-26DiNapoli Calls for Reforms to State Fiscal Practices
… New York State Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including … said. “The Governor and the Legislature deserve credit for putting the state on stronger financial footing, but it … justification or identifying how projects were selected for funding. DiNapoli’s proposal would prohibit lump sum …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … the Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) across the State. The unprecedented housing crisis …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… Objective To determine the extent of the four recommendations included in our initial audit … of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities … To determine the extent of the four recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… as of Jan. 31, 2018. Mattel's portfolio includes Barbie, Hot Wheels, American Girl and Fisher-Price brand products. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get … is the process for residents? By becoming more efficient, your local government can possibly increase collections, … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the … in support of the Law’s zero-tolerance level, but did not establish tolerance levels for other diseases, insects, or parasites. Additionally, Ag&Mkts did not have support or reasonable assurance that it had …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Sherburne – Budgeting (2025M-3)
… funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: $615,300 General fund TOV: $70,600 Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Physical Accessibility to Programs and Services (2025MS-1)
… disabilities can participate in their local government’s programs and services and have physical access to the facilities where those programs and services are offered. Using the Americans with … facilities. Providing accessible facilities demonstrates a commitment to equality of access, ensuring that a broader …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1XI.2.A Thresholds – XI. Procurement and Contract Management
… otherwise not subject to approval by the State Comptroller should be given the unique contract prefix designated for such … animal or plant fiber products, that are grown, produced, harvested or processed in New York State or textile products …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Schenectady County – Investment Program (2025M-5)
… investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive … audit period, the County maintained an average available for investment balance of $134.9 million among three bank … a comprehensive investment program with written procedures for the investment of County funds and did not prepare …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Language Access Services (Follow-Up)
… five recommendations included in our initial audit report, Language Access Services (Report 2022-S-38 ). About the … effect on July 1, 2022, codified and expanded the State’s language access policy requiring translation of vital … Law also required Executive agencies to publish a Language Access Plan (Plan) that sets forth the actions the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … ended June 30, 2019. About the Program The Institute is a New York City-based not-for-profit organization authorized by … 123 students in the SED preschool cost-based program. The New York City Department of Education refers students to the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … To determine whether the MTA took action to comply with the Boardapproved …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionMontrose Fire District – Claims Auditing (2025M-53)
… for an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s purchasing policy or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21