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Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… children get the services they need.” DOH is responsible for administering the Lead Poisoning Prevention Program. The … out the required case management and follow-up activities for affected children. DOH’s regional offices are responsible … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 88-70
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the … of bonds to pay judgments or claims, or to provide sewage disposal or treatment facilities required by order of …
https://www.osc.ny.gov/legal-opinions/opinion-88-70VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms … Online agencies enter an Adjustment Voucher in the Accounts Payable module within SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the Governor. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and … To determine whether Wait Assessment performance measurements …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… sources, and project the full-time equivalent (FTE) jobs that would be created or retained if the financial … lack of assurance that the financial assistance process is fair and equitable to all businesses seeking assistance. … on every application. Focus on creating or retaining jobs. The 23 projects we sampled had 2,517 employees and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Inc NYC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Hornellsville – Financial Management (2025M-102)
… town officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … balances that, as of December 31, 2024, were sufficient to fund more than five years of water, three years of sewer … allocated sales tax revenues totaling $1.1 million to the TW funds instead of the town-outside-village (TOV) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… 2024 We extended our audit period through October 8, 2024 to observe physical security over IT assets at the Village. … IT assets (e.g., computers, laptops and tablets) to perform day-to-day operations and access and store information collected … Board and officials did not establish adequate controls to safeguard IT systems or develop adequate IT policies or …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… recorded and deposited. The Superintendent is responsible for all of the Department’s cash collections, including … August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit Summary The … did not ensure: Application fees totaling $1,300 for 26 projects were collected in a timely manner as required by …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district … issued. Greenville Central School District – Network User Accounts (Greene County) District officials did not establish … adequate policies and procedures for network user accounts to prevent unauthorized use or access. Officials did …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … of Health, Medicaid Program: Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from 2015 through … 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident filers, 3.1% compared to 13.6%, resulting, in part, from the greater number of part-year filers moving out of the state than moving in, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company … in portions of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to Manhattan. Transit and … selected high-tech projects had yet to create the expected number of jobs. ESD officials made progress in addressing the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city fund revenues, these out-year gaps … city has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances