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2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED … Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… fiscal benefits relative to their overall revenue, a report from State Comptroller Thomas P. DiNapoli highlights. “Casinos are not a magic fix that will solve local fiscal challenges,” … casinos. They are not a sure bet.” DiNapoli’s 2020 report on gaming revenues showed that all four current casinos — del …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesTown of Cherry Valley – Financial Condition (2016M-212)
… 1, 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million … safely and effectively for residents.” Key Findings: The number of overtime hours increased for the eighth consecutive … hours at Corrections, there were major rises in the number of hours at the Department of Transportation …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023City of Mechanicville – Separation Payments (2025M-59)
Did City of Mechanicville City officials ensure that employees separation payments were accurate
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Village of Suffern – Budget Review (B26-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the tentative 202627 …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… notices and collections. Establish a benchmark collection rate. If the industry standard collection rate of 85 percent was achieved, over the five-year period, … and enforce fines. Establish a benchmark collection rate and review aging reports for outstanding tickets. To …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … The purpose of our audit was to examine the Towns budgeting and financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and … engaged the audit to determine whether the LIRR has plans for handling unexpected delays and incidents and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the … testing, and maintenance of resident care-related medical equipment. The Department oversees nursing homes in the State … weaken its ability to effectively monitor nursing homes’ equipment inspection, testing, and maintenance programs. We …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… "I fully support Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseSelkirk Fire District – Procurement of Professional Services (2021M-55)
… Selkirk Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit … professional service providers $759,029 without soliciting competition. Did not issue a request for proposals (RFP) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Cherry Valley – Budget Review (B4-14-21)
… amount in the budget, which would provide for anticipated events and could help to improve the Town’s financial … amount in the budget, which would provide for anticipated events and could help to improve the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … The purpose of our audit was to determine if the Supervisor properly …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Day – Supervisor’s Records and Reports (2014M-225)
… records are accurate and updated in a timely manner. Compare the reconciled bank balances to the recorded cash …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115