Search
DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… management plan that includes, among other things, a map identifying boundary lines and acreage of eligible and … Statewide Map of Tax Breaks Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesSelected Aspects of Accommodations for Passengers With Disabilities
… According to the Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. At …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsState Agencies Bulletin No. 1801
… had a home address in Bronx, Kings, New York, Queens or Richmond county in 2019, and were paid while at this address, … home address was in the Bronx, Kings, New York, Queens or Richmond county in 2019; The Resident checkbox was not … home address was not in Bronx, Kings, New York, Queens or Richmond county in 2019; and The employee’s Resident checkbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesExamination of Procurement Card Payments
… when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, 2016 through December … Pursuant to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsState Agencies Bulletin No. 1614
… Purpose To inform agencies of the change of the income code field on the Federal Tax Data page in … To inform agencies of the change of the income code field on the Federal Tax Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservState Comptroller DiNapoli Releases Municipal Audits
… and Sale (Erie County) Auditors estimate the town sold the Southside Municipal Center for approximately $718,000 less …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-656
… increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … Board meeting minutes did not include information related to pay raises. The Chief and Assistant Chief never provided … did the Treasurer subsequently request supporting receipts to document how travel advances were spent. Despite the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Government Accountability - Special Reports
… May 2020 Preschool Special Education Audit Initiative: 2018 Annual Report, May 2019 Preschool Special Education … Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program, May 2018 Noise in …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsCUNY Bulletin No. CU-626
… increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsBaldwinsville Central School District – Financial Management (2016M-65)
… County. The District, which operates eight schools with approximately 5,500 students, is governed by an elected … appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… the financial statements referred to above present fairly, in all material respects, the respective financial …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… The audit also determined: 112 disbursements or credit card charges totaling $504,506 did not have both an itemized … School purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollFillmore Central School District – Reserve Funds (2016M-386)
… of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s … Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andSecurity Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… These ALN numbers are used extensively by the Federal and New York State Governments in all grant award notices and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets … drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be located. These assets cost $128,102 …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Elba Central School District – Financial Condition (2013M-240)
… by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240