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Reporting and Utilization of Bias Incident Data (Follow-Up)
… examined whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … data for management decisions. We also determined whether NYPD officers receive sufficient training to enable them to … and handle all possible bias incidents. We found that the NYPD has begun efforts to review and reconcile incident …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followGreene County – Court and Trust Funds (2014M-294)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and then … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified … three years. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and then … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk … fund register as required by law. Ensure that all moneys deemed abandoned property are paid to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … implemented properly and consistently, provide a system of internal controls to account for and safeguard these … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043State Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 98 of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… included in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About … coordinating services for individuals with intellectual and developmental disabilities (IDD). People with IDD face … with IDD have a higher prevalence of comorbidities and immune dysfunction; are more susceptible to infectious …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… 209 were out of service (either awaiting service work or parts, or pending disposition), two were awaiting scrap … system or maintain an accurate and up-to-date inventory of parts purchased to be used to maintain its vehicles. We also …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followState Comptroller DiNapoli Releases Municipal and School Audits
… accessibility at selected city facilities. City of Batavia – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Yates County – Court and Trust Funds (2025-C&T-1)
… 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … The Treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Physical Accessibility to Programs and Services (2025-MS-1)
… or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , “by the year 2030, … 2 https://www.ada.gov/resources/title-ii-primer/ 3 … walking or climbing stairs According to the ADA Update A Primer for State and Local Governments by the year 2030 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1State Comptroller DiNapoli Releases Municipal and School Audits
… County) The board did not provide adequate oversight of the district’s financial operations or properly audit … the CPA did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware … not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsAllegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … To determine the adequacy of the New York City Department of Educations monitoring of Universal …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programContract Participation of Minority- and Women-Owned Business Enterprises
… to support the MWBE subcontractor utilization numbers that it reports to DED. However, DDCR often could not support … the documentation DDCR had did not match the payments it reported to DED. Specifically, 11 payments were …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOtsego County – Court and Trust Funds (2025-C&T-4)
… Before our review began, the Treasurer corresponded with the Otsego County Surrogate’s Court and the State … handling of abandoned property and was moving forward with paying the abandoned property to the State Comptroller. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4State Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … and due to a large unbudgeted $1.8 million payment for the purchase of two pumper trucks. With fund balance …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsColumbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Awarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCattaraugus County – Court and Trust Funds (2014M-85)
… in a mechanic’s lien, when the whereabouts of any person entitled to an estate payment is unknown. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85