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Oversight of Food Service Establishments
… city health departments and State regional and district offices. The Department’s oversight is implemented at the local level through four regional offices (Capital, Central, Western, and Metropolitan) … and city health departments and the Department’s district offices. Thirty-six counties and the City of New York have a …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsDetermination of Residency for Tuition Purposes
… are processed directly through the campus where the student is applying. As stated in SUNY Policy 7810: … a State resident and receive in-state tuition, a student must show proof of domicile – defined as a fixed, … status should be based on information provided by the student during the admissions process. All application forms …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13State Comptroller DiNapoli Releases Audits
… including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall … supported transactions and lack of support that some counseling services to students were actually provided. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… than 13 months after being cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsShareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … showed significant support for a motion asking the company to report on how its business will be affected by worldwide …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… do not contain all the required information in sufficient detail. They reviewed 50 IPEs for the required contents. The … Program. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State Comptroller … Street’s soaring profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordState Agencies Bulletin No. 2068
… of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesOpinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … of a type, or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to … general fund of the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10City of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Alexandria Central School District – Financial Condition Management (2020M-109)
… District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory … past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… finance operations contributed to the District maintaining a surplus fund balance that exceeded the statutory limit by … percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had … indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsCity of Yonkers – Budget Review (B20-6-4)
… appropriated $12.7 million of projected unassigned fund balance at the end of the 2019-20 year; however, this … and City Council before it can be used. If the fund balance is not approved or available at year end, the … continues to rely on nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Gouverneur Central School District – Financial Management (2016M-351)
… through 2014-15, which resulted in most of the fund balance appropriated in the general fund not being used to … operations. The District’s reported unrestricted fund balance has exceeded the 4 percent statutory limit in two out … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Liberty Central School District – Budget Review (B4-13-4)
… for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, … they received in revenue, which reduces the available fund balance to $39,040. Depending on the results of operations … will only continue to drain the general fund’s fund balance. The District’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4