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Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
… report - pdf] Audit Objective Determine whether the Dover Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-newSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did … Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newLocal Road Conditions in New York State
… issued by the Office of the New York State Comptroller in January 2022, Locally Owned Roads by the Numbers , … roads eligible for federal funding. The data was collected in 2019 and 2020, and represents just over 25,500 lane-miles, … about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite a bit from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateYork Central School District – Online Banking (2016M-295)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … officials were not aware of any agreements regarding online banking. District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… (Board) and officials properly established and used reserve funds and maintained them at reasonable levels. Key … While the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the … over the last three school years. Although most of the repairs and improvements were proportionately funded by the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have … within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to … your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… an opportunity to begin closing that gap for the more than one million students attending New York City’s public … P. DiNapoli. The city has expanded existing programs and implemented new programs to address the educational shortfalls and inequities created by the COVID-19 pandemic, but several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsExamination of Sealed Records
… DiNapoli's Legislative Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) …
https://www.osc.ny.gov/legislation/examination-sealed-recordsIslip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the necessary student residence documentation on file. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Local Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] … File [xlsx] Summary File [pdf] All Data Worksheet [xlsx] School Districts 2025 Data (updated January 2026) Schools in Stress [pdf] Not Filed and Inconclusive …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10.pdfLabor Investigations in New York City (2022-S-17)
To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in New York City. The audit covered the period from January 2019 through March 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s17.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) (2023-F-10) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f10-response.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfThe Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdf