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Mental Health Education, Supports, and Services in Schools
… Our audit covered the period July 2018 through March 2022 and included general education students only. About the … the most current statistics are alarming. According to a 2022 research report published by the CDC: Among high school …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsState Comptroller DiNapoli Releases School District Audits
… – Financial Management (Cattaraugus County) The board and district officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a prior audit’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… 12,400 households that won’t have access until December 2022. In addition to the projects in the works, the BPO … quality and availability of broadband access. In January 2022, the Executive announced a $1 billion ConnectALL …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessPreston Fire District – Board Oversight (2025M-87)
… complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the … – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Corporate Governance
… the New York State Common Retirement Fund continues to advance corporate governance and stewardship practices … engages public portfolio companies and investment managers to ensure they are managing factors the Fund deems … policy advocacy, and investment manager engagement, to advance priority issue areas, guided by the principles of …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceTown of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as … The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New … The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. … with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Overtime Limits for Tier 6
… $21,589.00 2025 $20,958.00 2024 $20,459.00 2023 $19,729.00 2022 $18,233.00 2021 $17,301.00 2020 $17,067.00 2019 …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6State Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… in the second degree. Wayne County Court and Trust (2022-C&T-1) Auditors found that the treasurer established …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fEfficiency of Warehouse Space (Follow-Up)
… To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial … To determine the extent of implementation as of April 2022 of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfState Comptroller DiNapoli Releases Audits
… in April 2022, found that mental health teams at many school districts were understaffed and that SED did not require school districts to submit any documentation indicating …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
To assess the extent of implementation of the five recommendations included in our initial audit report Improper Payments of Medicare BuyIn Premiums for Ineligible Recipients Report 2020S35
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followOversight of Pupil Transportation Services (Follow-Up)
… school bus accident database was incomplete and did not account for all reportable accidents statewide. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55