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State Comptroller DiNapoli Releases School Audits
… totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be competitively purchased. … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 136 of the 410 (33%) water outlets identified at select areas, which students, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsCompliance With Payment Card Industry Standards
… all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the people, … and technologies that store, process, or transmit cardholder data or sensitive authentication data – are … and technical security controls over the protection of cardholder data, we identified several matters that …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsWarwick Valley Central School District - Professional Services (2019M-139)
… Determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from four of the 12 professional service providers … forth the expectations for the procurement of professional services. Ensure that the procurement policy requirement that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State … Clauses for New York State Contracts. The following updates have been made to Appendix A - Standard Clauses: … Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments initiated after …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixLong Island Rail Road: On-Time Performance by the Numbers (2017) - March 2018
In 2017, the Long Island Rail Road (LIRR) had its worst on-time performance in 18 years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2018.pdfMWBE Report 2018-2019 Fiscal Year
In the 2018-19 fiscal year, the Fund recorded robust growth in its investments with MWBE managers.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2018-19.pdfSchool District Website Transparency (2021-MS-1)
… financial plan that could enhance the transparency of the districts’ fiscal decisions. Ten did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Village of Clayton – Claims Auditing (2021M-81)
… Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for … Key Findings The Board did not properly audit claims prior to payment or ensure written quotes were obtained as … Village Board of Trustees Board properly audited claims prior to payment and ensured written quotes were obtained for …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … without entering into written contracts stipulating what services or benefits the Town was to receive for the … Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The Town Attorney may have a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129State Agencies Bulletin No. 1350
… Officers and the Office of the State Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. OSC Actions OSC has created a file of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedNew Lebanon Central School District – Network User Accounts (2021M-30)
… Recommendations Develop and implement written procedures for granting, changing and disabling user permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Duanesburg Central School District – Information Technology (2021M-40)
… - pdf ] Audit Objective Determine whether Duanesburg Central School District (District) officials ensured … Determine whether Duanesburg Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Audit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and the … Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of New York system and … To determine whether Stony Brook University complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Controls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… to the State Education Department's Reimbursable Cost Manual (Manual). The audit covers the two fiscal years ended June 30, … expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. However, potential … could be exacerbated by decisions made at the federal and state levels. Boosting budget contingencies and setting money … report notes that choices made at the federal and state levels could also adversely affect city finances. For …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesTown of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdf