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Oversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) … aid for disadvantaged students who show the potential to succeed despite poor academic preparation and limited … campus must develop a plan outlining its approach to the administration of EOP and is responsible for, among …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTravel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State … agency or another agency provides meals without charge to the employee, that fact including the name of the … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesRFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… York State Comptroller (“Comptroller”), as Administrative Head of the New York State and Local Retirement System … The New York State Comptroller as Administrative Head of the New York State and Local Retirement System and as …
https://www.osc.ny.gov/procurement/rfqual-22-03Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… exploitation annually in the United States. New York City (NYC) reported an average of just 2,249 such children each … and Family Services (OCFS) issued Administrative Directive 15-OCFS-ADM-16: Requirements to Identify, Document, Report … Trafficking Victims. This Administrative Directive assists Local Departments of Social Services, including the NYC …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkData Breach
… - Requires the Office of Information Technology Services to notify, within 24 hours following the discovery of a data … Requires the Office of Information Technology Services to notify within 24 hours following the discovery of a data …
https://www.osc.ny.gov/legislation/data-breachChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… [read complete report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our … Technology Contingency Planning (2022M-162), released in June 2023. The audit determined that District officials did … who acts as liaison between the District and SCRIC Results of Review Of the three recommendations contained in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Starpoint Central School District’s … that District officials did not adequately secure access to the network or properly manage user permissions to the financial and student information applications. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review … Central School District – Network User Accounts (2022M-140), released in June 2023. The audit determined that … May 2025 in implementing our recommendations in the audit report North Salem Central School District Network User …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fChurchville-Chili Central School District – Procurement (2025M-18)
… District (District) officials make procurements related to capital improvement projects (CIP) in accordance with … and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Port Washington Union Free School District – Payroll (2025M-38)
… pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, … – December 31, 2024 Understanding the Program Employee compensation represents a significant portion of a school … million during the audit period. Audit Summary We examined compensation totaling $449,510 that was paid to 40 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … totaling $30,676. The audit included eight recommendations to help officials monitor and improve the IDA’s project … affairs. The Board contracted with a consultant to handle day-to-day operations, which included collecting …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown Central School District’s … by all departments. Always review network user accounts to determine whether they were still needed. Disable 30 of … accounts. The audit included four recommendations to help the Board improve its oversight of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s … loan program. The audit included 10 recommendations to help officials monitor and improve the Corporation’s … the Warren County Economic Development Corporation (EDC) to provide the day-to-day management of the Corporation’s …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… insurer will collect and remit FFI tax proceeds to the New York State Department of Financial Services, which distributes the proceeds to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire … The Treasurer used the 2023 prorata allocation percentage to distribute a portion of the 2024 FFI tax proceeds instead …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… foreclosure proceedings. Before they can be sold at public auction and put back on the tax rolls, an environmental …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… , Macy's Inc. , The TJX Companies Inc. and Salesforce.com to reexamine their CEO and executive pay and adopt policies … compensation of the rest of their workforces. In response to the agreements, the Fund withdrew its shareholder … flat," DiNapoli said. "We are encouraging companies to adopt policies that take their entire workforce into …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… for the next fiscal year, helping the city balance its FY 2025 executive budget, according to a report released today … average of more than $200 million annually beginning in FY 2025. New York City has generated substantial savings from … net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 billion in the out-years, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) … plans or develop and adopt a written policy related to fund balance and reserves. The Board and District … three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. The audit included 14 recommendations to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… Budget Financial Plan forecast by $1.7 billion, according to the monthly State Cash Report released by State … Entity Tax (PTET), which allows certain taxpayers to make business tax payments rather than personal income tax payments. Year-to-date consumption and use tax collections totaled $5.1 …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billion