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DiNapoli Identifies Problems With Low-Cost Power Program
… to weigh in on the auditors’ conclusions. NYPA’s full response is included in the audit report, as are …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 98 - 22
… increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22VI.2.C Budget Journal Transactions – VI. Budgets
… agencies will no longer submit budget journals against the Appropriation (KK_APPROP) or Segregation (KK_SEG) ledgers. … Budgets and Spending will use budget journals to maintain appropriation and segregation attributes including lapse … Budget Journals, Budget Transfers and/or InterUnit Budget Transfer journals to record the attributes associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four … for buildings statewide. One component of its mission is to design and build facilities for State agencies and public authorities. To achieve that mission, OGS operates the Design & … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… as of February 2025, of the five recommendations included in our initial audit report, Oversight of Water Supply … New Yorkers receive water from public water supply systems in New York State. The State Public Health Law (Law) requires … Plan (ERP) and a Vulnerability Analysis Assessment (VA). In the VA, Water Systems identify any vulnerabilities that …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followCUNY Bulletin No. CU-771
… Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by … U6 $107.00 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $132.50 PL1 SEIU Local 300 S6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesBaker Victory Services – Compliance With the Reimbursable Cost Manual
… including preschool special education services to children with disabilities. Baker Victory is reimbursed for preschool … be eligible for reimbursement, reported costs must comply with the RCM requirements. Costs reported on the CFR are … identified $155,303 in costs that were not in compliance with the RCM. These costs included: $85,736 in personal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualOversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department (SED) are … preventing, and are prepared to respond to, outbreaks of vaccine-preventable disease. Our audit focuses on schools … developing policies to prevent and prepare for outbreaks of serious communicable diseases. The guidelines are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of Shelter Placements
… placed in a substance abuse or mental health shelter. DHS does not have adequate policies and procedures standardizing … on assessment results, diagnoses, and other factors. DHS does not fully utilize available client data, such as … determine whether any subsequent action is required. DHS does not keep track of the total population of homeless …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsLanguage Access Services
… determined that, due to gaps in the law, the Department does not have sufficient authority to enforce its language … Line data in assessing additional language needs, and does not track any statistics of LEP customers served outside of those Language Line calls. The Department does not analyze publicly available American Community Survey …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesFare Collection
… all holidays. In 2018, the LIRR carried 311,100 passengers on an average weekday. The LIRR has a distance-based fare … and monthly travel within the specified zones shown on the ticket) and non-commutation (one-way, round-trip, and … travel to the limits of the zone or zones shown on the ticket). Peak fares are charged during business rush hours; …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSection 8 Housing Choice Vouchers – Federal Funding and New York
… Department of Housing and Urban Development (HUD). HUD’s tenant-based HCV program, the agency’s largest, is the … income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … costs may shift to the City. In FY 2025, the City added $440 million to address higher rental assistance volume. As of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases School Audits
… of the Central Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School … district and charter school finances and operations, my office continues to provide taxpayers the assurance that … that the appointed claims auditor reported to the board on a monthly basis. Auditors reviewed a sample of 50 claims …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) … board of education (board) must audit the claims against a school district before they are paid or appoint a claims … The CAP should be posted on the District’s website for public review. 1 See Appendix C for more information on our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… nearly $6 million. Audit Summary County officials did not effectively manage the County’s fund balance. As a … For example, over the last four calendar years 2021 through 2024, the Legislature authorized unbudgeted transfers … County officials generally disagreed with our findings but indicated they have begun initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21% of the district’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0