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Growing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfAC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
AC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
https://www.osc.ny.gov/files/local-government/publications/pdf/AC2983.pdfState Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … identify and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … to ensure the district applied for all state aid for new bus acquisitions. In addition, officials did not perform an … appropriate or needed to be disabled. In addition, 79% (71 network user accounts and 14 generic or shared user …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not adequately manage network user accounts. As of May 2025, 296 of the district’s 1,104 enabled nonstudent network user … As a result, the district had an increased risk of unauthorized access to its network and systems, which …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Announces State Contract and Payment Actions for July 2016
… Resource Group Inc. for casino regulatory compliance consulting services. Department of Health $74.8 million with … million to PSI International Inc., $1.6 million to MVP Consulting Plus Inc., and $1.6 million to Knowledge Builders … renovation in the City of Rochester. $439,000 to CHA Consulting Inc. for high-speed rail design and other …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016DiNapoli Announces State Contract and Payment Actions for October 2016
… Fund $25.6 million with Gilbert International Inc. for building maintenance and management services. $3 million with … for temporary staffing services at Hutchings Psychiatric Center. $281,000 to Independent Living, Inc. and $123,000 to … to the Genesee County Economic Development Center for the Western NY Science, Technology and Advanced Manufacturing …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016Tuition Assistance Program – New York College of Health Professions
… New York College of Health Professions complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … Professions (College of Health) was established in 1981 as the New Center for Holistic Health Education and Research. … New York College of Health Professions complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsTuition Assistance Program – Fordham University
… To determine whether Fordham University complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … the full-time requirement. Key Recommendations The Higher Education Services Corporation should recover $104,630 plus …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityAudit of the Tuition Assistance Program at Dowling College
… To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and … students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … TAP payments certify student eligibility. For the three academic years ended June 30, 2011, Dowling certified …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeTuition Assistance Program – State Financial Aid Program at Barnard College
… as of fall 2014 was about 2,500 undergraduate students. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … their programs of study. Key Recommendations The Higher Education Services Corporation should recover $549,316, plus …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… to staff. Key Findings The District did not provide mental health training as required to all staff for the … one elementary school’s instructional staff were offered mental health training. Seven of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newBethlehem Central School District – In-School Internet Connectivity S9-22-1
… District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … Commission’s (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s … bandwidth totaled: 1.0 Gigabits per second (Gbps) for primary Internet service at its middle and elementary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingChenango Valley Central School District -- Budget Review (B19-4-2)
… deficit in the District’s general fund and food service fund as of June 30, 2008. New York State Local …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… July 1, 2014 through October 30, 2015. Background The Mount Pleasant-Blythedale Union Free School District, a … by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … Mount PleasantBlythedale Union Free School District ShortTerm …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowing