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Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Audit Objective Determine whether the Crown Point Central School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … health training as required to all staff for the 202021 school year by September 15 2020 per New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newPutnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Opinion 92-42
… to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers … to which the town would lease a portion of the lot for town parking purposes and, in consideration therefor, … agree to plow snow on the portion of the property not used for town parking if the snow plowing is primarily in …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… Purpose of Audit The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal … that funded the reserves and ensure that expenditures from legally established funds are properly authorized. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330DiNapoli: NYC Finances Gain Stronger Footing
… New York City’s economy and finances are recovering, largely due to unprecedented federal economic stimulus for businesses and individuals, and direct federal relief to New York state, New York City …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingVillage of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Opinion 90-51
… COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service) … imposed on customers within a municipality to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", i.e., costs associated with obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… inspection system; and ensure the most efficient use of public resources to inspect temporary residences used to … State . For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly identify, … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… report – pdf] Audit Objective Did Tupper Lake Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … 363 water outlets that the District sampled and tested, 111 water outlets (31 percent) exceeded the lead action …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… to be addressed in 24 hours, but the city’s Department of Housing Preservation and Development (HPD) has likely … that families could be left in the cold because of a database flaw that went unnoticed for years,” DiNapoli … and hot water 24 hours a day. Tenant complaints about lack of adequate heat and hot water are sent to HPD to address. …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the … employees at a time other than at separation from service. In the absence of specific authorization for such payments, …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Qualified Personal Service Contracts (QPSC) Listing
… Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. … Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is any new, renewed, … pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingReview of Advance Contract Payments
… payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED needed to … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … to initiate corrective. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Essential Policy Elements – Travel and Conference Expense Management
… expenses. 2 Guidelines for when day trips versus overnight trips are appropriate and descriptions of what … from home (or the work site) in order to be eligible for overnight expenses. For example, some governments do not pay for overnight expenses unless the employee is traveling at least …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… Top executives at the Rochester-Genesee Regional Transportation Authority (RGRTA) … RGRTA, which provides public transportation services in Rochester and several surrounding counties, has had a …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-program