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Urban Choice Charter School – Information Technology (2013M-53)
… period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Central Valley School District – Claims Audit (2015M-129)
… German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Bedford Central School District - Information Technology (2018M-164)
… properly designed and operating effectively. Key Findings Access to the District’s financial application was not properly segregated. Online banking users … District officials. Key Recommendations Ensure that user access to the financial application is properly segregated. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Effectiveness of the Information Technology Transformation
… the resulting Office of Information Technology Services (ITS) clusters operate efficiently and whether the … Background The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York … merge State agencies’ operations and streamline services. ITS was created pursuant to a recommendation of the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationLocal Government – 2023 Financial Condition Report
… local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local … second largest source of local government revenue in LFY 2021. School districts were the most dependent on State aid, …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… and security. Department of Health (DOH): Oversight of Registration, Licensing, and Inspection of Radioactive … or coinsurance) was no more than the typical Medicaid fee, it could have saved over $419 million from July 1, 2016 …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… Alliance, Inc. to design, procure and install a sensor test corridor for unmanned aircraft between Syracuse and … for gaming revenue distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… was partially implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In … reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of the 12 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School … preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition … Central School District Cortland City School District Fort Edward Union Free School District Glens Falls Common School …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the payment of … fees. This is in reply to your inquiry asking whether a municipal housing authority is exempt from the payment of … Section 52(1) of the Public Housing Law provides that a municipal housing authority: ... shall be exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… are required, among other things, to recruit, equip and train auxiliary police in sufficient number to perform such … that counties, under their authority to recruit, equip and train auxiliary police, may establish auxiliary police units … As noted, the responsibility to organize, equip and train auxiliary police rests with the county. Therefore, all …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and … had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. Full-time equivalent (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… of voting shareholders supported the New York State Common Retirement Funds request that HR Block disclose its spending …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… and accurate. We determined drivers dispensed fuel 441 times during the audit period, but they incorrectly … documented vehicle identification (ID) numbers 16 times. In addition, drivers incorrectly documented or did not document their driver ID numbers 33 times, and incorrectly documented odometer readings or did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… operating certificates. A program’s eligibility for certification is contingent on the results of an OASAS … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… also found that three water-tight and air-conditioned enclosure purchases were not in the best interest of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-12
… federally chartered savings banks. You ask whether a municipality and an industrial development agency (IDA) may … Whether a municipality and an industrial development agency IDA may …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… program and the remaining funding is reimbursement for homecare services. The DOE is required by federal law to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nyc