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Sex Offender Registration - St. Lawrence County Sheriff Office (S9-14-25)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/st-lawrence-county-sheriff-s9-14-25.pdfFinancial Condition and Selected Expenses
… Franchise Agreement (Agreement), a percentage of Resorts’ Video Lottery Terminal (VLT) revenue is directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not properly audit claims before payment. As a result, there was an increased risk that … from ensuring that the business office had authorized payment for the goods and services received. Ten claims …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2)
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2.pdfNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… or $15 million, of these expenditures was spent on video surveillance equipment. Nearly $8 million went to …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearSome NY Schools Not Reporting Bullying or Harassment
… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… asserting a commitment to inclusivity of diversity by sex, race, ethnicity, age, gender identity, gender expression …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionDomestic Violence Awareness, Prevention, and Assistance Programs
… The audit covered the period from January 2019 through June 2025. About the Program Domestic violence is a pervasive … assistance when they need it. From December 2024 through June 2025, we made 25 phone calls and sent 20 text messages and 20 web-based …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsApproved State Contracts and Payments
… legal services related to investigations by the U.S. Attorney for the Southern District. Department of … legal services related to investigations by the U.S. Attorney for the Southern District. Department of Health … legal services contract related to investigations by the U.S. Attorney for the Southern District. Hudson River - Black …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsOpinion 2001-7
… future extensions. The determination may be made only in connection with a proceeding to extend a district or to … authorizing the imposition of one-time "hook up" or "connection" fees, sometimes referred to as "entrance" fees … of certain costs incurred by the town with respect to the connection of users to the water or sewer system, and may not …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, Mass … . SFS Account Title Capital Projects Description 60501 Building Construction Includes the actual (contract) … system is replaced by a new air conditioning system) 60510 Building Improvements An improvement is the addition of a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales? Audit Period … 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller gravel-size rock. … average market price, as required by the Town’s surplus asphalt millings policy (Policy).As a result, 483 tons of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Comptroller DiNapoli Releases Audits
… that the evaluations were done at all. Department of Motor Vehicles: Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… State collections from the taxes on mobile sports betting totaled $727.4 million in State Fiscal Year … Thomas P. DiNapoli. With the legalization of mobile sports betting, the New York State Gaming Commission noted a … be devoted to understanding the implications of mobile sports betting, particularly on young New Yorkers.” Gaming …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfOversight of Language Access Services
… identity, where they come from, what languages they speak or understand, or their immigration status. H+H provides … such as facility name and cost. ▪ H+H could not confirm that interpretation services for rarer languages were … in these documents for patients. Also, H+H could not confirm that patient calls lasting 2 hours were reviewed to …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Contract and Payment Actions in November
… with Silver Creek School District for Native American student tuition. $1.8 million with New York State Independent … Corporation site in Oneida County. $1.4 million with the Student Conservation Association for administration of the Student Conservation Education and Stewardship Program. …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion … improved WROTB’s overall financial condition, its horse racing and wagering operations deteriorated at a steady pace …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversight