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City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Street Construction-Related Permits (Follow-Up)
… such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control (Bureau) is … The Bureau comprises two offices. The Office of Permit Management (Permit Office) provides customer service … developed and implemented the NYCStreets Permit Management System (NYCStreets), an online application. An applicant must …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… (SED) has agreed to improve its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) … and individual schools to take steps toward providing a safe learning environment for students in pre-kindergarten … agencies to notify parents of the option to transfer to a safe public school. On Aug. 1, 2014 SED did designate schools …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of … until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were inaccurate and … Village law, and the Village didn’t have adequate reserves to finance system repairs and upgrades planned at an …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Dover – Financial Activities (2013M-139)
… Background The Town of Dover is located in Dutchess County and has a population of approximately 8,700. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. Total budgeted expenditures … needs to improve its oversight of key financial activities and ensure that applicable laws and best practices are …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followLong-Term Care Ombudsman Program
… within NYSOFA. The Office’s mission is to serve as an advocate and resource for both older adults and persons with … Certain system-generated Office data (complaint records, number of volunteers and paid staff, and number of LTC facilities and associated beds) may not be …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programOversight of Mental Health Education in Schools
… taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts. … educators, and parents. Children already coping with mental health conditions have been especially vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Audits
… recipients who were ineligible for IB-Dual and over $3.5 million was paid on behalf of dual-eligible recipients … further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds … through the closure of inpatient State beds into expanded CBS. To document its oversight of reinvestments and services …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the charter-established deadline and the … cash disbursements were for appropriate company purposes or supported. Of the $3.6 million in disbursements made … $7,239 for alcohol; $5,121 for 14-karat gold and diamond rings for the chief and his spouse; $2,728 for optical …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… ordered to pay $1,711 in restitution. City of Lackawanna – Garbage Collection Fees (Erie County) City officials did not always assess and bill garbage fees in accordance with the City Code. Officials also … develop policies and procedures for assessing and billing garbage fees. Of the 33 properties reviewed, 30 were not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… to have been used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On the day before the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillComptroller DiNapoli Releases State Audits
… that diversion costs were not adequately monitored, and daily work on diversions often started late and ended early. … ages of three and five years in Brooklyn, Queens and the Bronx. Sunshine’s special education programs are funded by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Town of Preble – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate … and reports. Town of Greig – Long-Term Planning (Lewis County) The board did not establish long-term financial and … intentions for financing future capital improvements or equipment purchases. Auditors reviewed the town’s capital …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-52
… who would be responsible for the development of a "formal quality assurance program", the development and coordination … recognizes "...a need to provide flexible, diverse and high quality training opportunities which are reasonably …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Terms of Service
… the Services, such Individual User represents that he/she (i) is of legal age and capacity to form a binding contract … a Business User, such Primary Authorizer represents that (i) the business he/she is acting on behalf of is not barred … applicable local, state, national or international law or regulation, including, but not limited to: regulations …
https://www.osc.ny.gov/online-services/terms-serviceDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… new risks, while failing to address existing risks, in the New York City Department of Education’s (DOE) budget, … new revenue sources or funding partners. “New York City’s school faculty and staff, as well as students and families … of between 91% and 92% pre-pandemic, another factor driving learning losses. Every dropped percentage point …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Amani Public Charter School – Purchasing and Claims Approval (Westchester County) Since school officials did not procure goods and services in … Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-audits