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Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… manner. All four developments misspent funds under DHCR’s watch. Additionally, DHCR reported inaccurate information to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of the Early Intervention Program (Follow-Up)
… delay or disability, their early years provide a critical window of opportunity to intervene. Research shows that the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followOversight of Chronic Absenteeism
… have collected and reported attendance data using average daily attendance (ADA), which measures the average number of … Boards of Cooperative Educational Services, report student daily attendance information, which the Department uses to … require implementation over multiple years. Therefore, the results of some of those actions will not be evident for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismUnified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview … To provide payroll system users with information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedState Agencies Bulletin No. 1965
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … paychecks dated 12/22/2021. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Police Bulletin No. SP-238
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2023 State Police … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the 2023 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payUnified Court System Bulletin No. UCS-267
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Center Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer … (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… used effectively, maintain fiscal stability and prevent waste, fraud and mismanagement. Board members must comply … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… complete report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide … February 28, 2025 Understanding the Audit Area Operating a fire company in accordance with its Certificate and providing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… did not post the testing results on the District’s website until up to five weeks past the required deadline. … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … as required. Further, the District did not post all the test results of their potable water outlet sampling conducted …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, accurate and … Did the Town of Cato Town Supervisor Supervisor maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132DiNapoli Announces Fiscal Stress Scores
… years are Niagara Falls, Poughkeepsie, Amsterdam and Long Beach. DiNapoli’s Fiscal Stress Monitoring System was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… the severity of the problem. Auditors looked at 141 repair tickets and found Transit did not always make repairs within … time set by its own guidelines. Its response to the 141 tickets for repairs (Sept. 1, 2019 through July 21, 2022) … 7, 2023. Auditors looked at 80 alarms and found either no live videos were available or the cameras were not working …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… the federal government to do more to help state and local governments hit hard by the coronavirus. The full op-ed is below: State, local governments can slide into fiscal black hole We are all … the federal government to do more to help state and local governments hit hard by the coronavirus …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court clerk misappropriated more than $59,000, or 38%, of the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits