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Oversight of the Early Intervention Program (Follow-Up)
… Program (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early … the sooner services begin, the less likely it is that the child will need more intensive and expensive special … and provide appropriate intervention to improve child and family developments. The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… Department (Department) has taken actions to address chronic absenteeism within New York school districts. The … period April 1, 2014 through April 24, 2018. Background Chronic absenteeism is a widespread problem, defined by the … absent. Researchers have estimated that the rate of chronic absenteeism for homeless students is at least double …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with … for whom Job updates were successful with no warning or error messages issued. Number of Employees Examined (Total … must submit a Job Action Request using the Action/Reason code of DTA/COR (Data Change/Correct History) to have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Agencies Bulletin No. 1965
… 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the … make the payment to individual employees and submit one journal entry reimbursement for all affected employees using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Police Bulletin No. SP-238
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except an Action/Reason … and Leave of Absence/MLL), and who returns to the payroll by 10/31/2024, may receive the payment upon return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town … and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … tests performed in Cycle Two, they did not report three results through DOH’s Health Electronic Response Data System … did not notify staff, parents and/or guardians of these results in writing, as required. Further, the District did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Morristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … the Secretary-Treasurer deposited District collections in a timely manner, performed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of fire commissioners … The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… operations? Audit Period January 1, 2022 – February 28, 2025 Understanding the Audit Area Operating a fire company in … oversight is critical for ensuring public trust and legal compliance. According to the Certificate, the Company’s … our recalculated balance by $15,000 as of February 28, 2025. The Treasurer also did not file the required annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The justices …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Department of Sanitation (DSNY) and New York City Mayor’s Office of Operations – Street and Sidewalk Cleanliness … of Mental Health (OMH) – Reporting of Community-Based Services Under the Transformation Reinvestment Plan … initiative, search millions of state and local government financial records, track state contracts, and find commonly …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… season have been filed with: VF Corp. – Withdrawn with agreement Simon Property Group, Inc. – Withdrawn with agreement The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli Announces Fiscal Stress Scores
… cities, and 10 villages. In April, DiNapoli announced that 11 local governments with non-calendar fiscal years were in … year ending 2020. The vast majority of these (169) did not file in time to be scored, including the cities of Beacon, … 2020 Results Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… maintenance. Transit prioritizes repairs based on how wide their impact is, their location and the severity … one instance, an order to repair a CCTV system was created on Oct. 5, 2020, assigned on June 23, 2021, and finally … end of a platform without authorization so it can respond. There were 164,649 alarms over the six months from Aug. 8, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-order