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Compliance With Freedom of Information Law Requirements
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70.pdfState Revenue Projection with Impact of Coronavirus
Comptroller DiNapoli issued revenue projection for the 2020-2021 state budget which reflects an estimate of economic impact of coronavirus.
https://www.osc.ny.gov/files/press/pdf/dinapoli-revenue-forecast.pdfCompliance With School Safety Planning Requirements (2018-N-2)
To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18n2.pdfCompliance With Special Education Requirements – Evaluations (2017-N-3)
To determine if the New York City Department of Education evaluated students for special education services within required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n3.pdfOpinion 97-16
… charge, not subject to audit by the county, and subject only to revocation of that approval in the course of … incurred" is to be determined by the court, subject only to appropriate administrative review within the judicial …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Oversight of Passenger Safety (2017-S-50) 90-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s50-response.pdfOversight of Passenger Safety (2017-S-50)
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s50.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a … year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The … budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies on approximately …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases School Audits
… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … Auditors found 112 capital assets with an acquisition cost of $60,871 were not recorded on the district’s inventory …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 89-12
… covers the conduct of municipal officers or employees only (General Municipal Law §800[5]). Therefore, an …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Agencies Bulletin No. 1680
… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2Fire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four … Disabilities Office was in compliance with applicable fire prevention safety and control requir …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlTown of Pulteney – Information Technology (2021M-28)
… awareness training. Disable four unneeded local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28State Comptroller DiNapoli Releases Municipal & School Audits
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills reviewed, 73 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… recovery as part of the ARP/ESSER III application process, only one of the Big Five districts reviewed (Buffalo) has … districts. In the 2021-22 school year, Buffalo was the only district to have more students enrolled than it did ten …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51)
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-51.pdfAccounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfDean Food's Political Contribution Disclosure Policy
Letter with Dean Food's new Political Contribution Disclosure Policy
https://www.osc.ny.gov/files/press/pdf/dean-contribution-disclosure-policy.pdfValero Energy's Political Contribution Disclosure Policy
Letter with Valero Energy's new Political Contribution Disclosure Policy
https://www.osc.ny.gov/files/press/pdf/valero-contribution-disclosure-policy.pdf