Search
Oversight of Juvenile Justice Facilities
… or were done within the required time frames, creating the risk of missed or delayed opportunities to identify or … mental health). 44 (44%) of the 101 youth had at least one assessment or screening, such as the comprehensive medical assessment, completed late, including one youth’s medical …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… released by New York State Comptroller Thomas P. DiNapoli. The audit found that NYCPS did not always follow required … students rely on a fair and transparent system to get into the high school programs that fit their needs and to give … like available seats, program priorities and the student’s lottery number. The audit reviewed selected aspects of NYC’s …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processCOVID-19 Pandemic Small Business Recovery Grant Program
… to improve controls for monitoring eligibility of grant recipients and enhance practices for award distribution. Specifically: ESD awarded almost $4.1 … Develop and implement enhanced application review and award practices for grants administered by ESD. This may …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOversight of Language Access Services
… hospitals’ services as well as reasonable accommodation for all patients who require language assistance or who … they encounter difficulties in communicating in English. For instance, hospitals must designate a language assistance … In fiscal year 2024, in response to 2.6 million requests for LAS, H+H provided 35.6 million minutes of interpretation …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… system, for case tracking and monitoring. Between July 1, 2019 and July 31, 2024, a Dynamics report showed CCHR … cases, CCHR took an average of more than two years (883 days) to reach a determination or close the complaint. The … appointments. For 19 inquiries with documented intake dates, appointments occurred on average almost three months …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsAudit of the Tuition Assistance Program at New York Career Institute
… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … offer nine certificate and degree programs in the fields of Court Reporting, Paralegal Studies, Office Science, and … paid to the school for 840 students. We reviewed a sample of 50 randomly selected TAP awards paid to 48 students, as …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteParkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … bill require the purchase and dedication of replacement lands or the setting aside of an amount equal to the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Churchill School and Center – Compliance With the Reimbursable Cost Manual
… 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center … education services (Program), pursuant to Section 853 of the State Education Law (Law), to children in kindergarten … Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… weaknesses in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by … documented and submitted timely, and retain the related records as required. Establish an internal audit function in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Program has helped New York students and families pay for more than $287 million in college-related expenses this … time to consider opening a 529 College Savings account for your child,” DiNapoli said. “For just as little as $25, you can begin laying the … Program has helped New York students and families pay for more than $287 million in collegerelated expenses this …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Otsego County – Court and Trust Funds (2025-C&T-4)
… report – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials … on the appropriate handling of abandoned property and was moving forward with paying the abandoned property to the … The purpose of our review was to determine whether Otsego County County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… today by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out of his … $1.1 million from the PFD. According to documents filed in court, MELIN, a chiropractor, was elected treasurer of the PFD in 2013. From in or about December 2013 to in or about …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseNational Directory of New Hires Data Security
… for supervising State programs that provide assistance and support to eligible families and individuals. Two such … of New Hires (Directory) data provided by the Office of Child Support Enforcement (Child Support Enforcement), a subdivision of the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityAvoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October 10, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Inc. (Lifespire) on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in … Medicaid and $10.2 million State). Lifespire’s programs were funded 90 percent by Medicaid and other programs and 10 … service costs. Among the ineligible costs identified were: $70,129 for personal service costs. Lifespire did not …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… assets; and often failed to safeguard them from theft or damage. As a result, nearly $22 million worth of IT assets … rooms, hallways or in areas at risk of, or showing, water damage. The districts’ IT department staff generally told … accounted for, secure, and safe from environmental damage. Report IT Asset Management Track state and local …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… in 2013, up $105 million from 2012 but estimated job gains were nearly 23,000 lower than the previous year, according to … billion in total tax exemptions in 2013. These exemptions were partially offset by $723 million in payments-in-lieu of … data with the State Comptroller’s office. Three fewer IDAs were operating in 2013 than in 2012. DiNapoli said this is …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsNYC Surplus Projected to Reach $550 Million in FY 2020
… DiNapoli said. “The risk of a recession has eased in the near term, but the city should continue to increase its … and the October unemployment rate of 4.1 percent remains near its historic low. Still, the city did not raise its … In addition to the projected surplus, the city’s budgeted general reserve currently stands at $1.15 billion in FY 2020 …
https://www.osc.ny.gov/press/releases/2019/12/nyc-surplus-projected-reach-550-million-fy-2020