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Access to Preschool Special Education Services
… data that may come too late to help students in need of immediate services. Discrepancies among various SED data … method to identify school districts that warrant immediate review. Develop data integrity controls to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedHammondsport Central School District – Nonresident Tuition (2016M-248)
… 2016. Background The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the … which operates one school with approximately 500 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248State Agencies Bulletin No. 816
… Office of Parks, Recreation and Historic Preservation State University of New York Department of Correctional … a PS2 adjustment that was earned by an employee in FY 2006-07 but was paid in FY 2007-08 would appear in the query results for FY 2007-08. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-prePurchasing and Procurement Practices
… three major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … To determine the extent of implementation of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… sources are Foreign Fire Insurance (FFI) tax proceeds, yearly rental income of $13,000 for use of its facilities … and membership to prepare a written corrective action plan (CAP) that addresses the recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98State Comptroller DiNapoli Releases Audits
… and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established … procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour … identified. State Education Department (SED): Amerimed Kids LLC: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… the cost of security deposits for tenants entering into new lease agreements. SDA was a temporary initiative started …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Allegany County , City of Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs … P DiNapoli today announced his office completed audits of Allegany County City of Batavia Caton No 1 Fire District …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… board members may have to devote to the audit of claims can render an otherwise strong control only modestly … function. 2 Establishing a claims auditor position can be an effective approach to fulfilling the need for a … Establishing a claims auditor position can be an effective approach to fulfilling the need for a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfSUNY Bulletin No. SU-195
… IC 17 Y94 Chair Stipend – IC 18 Z94 Chair Stipend – IC 19 CON Contract Pay Regular Earnings C17 Contract Pay Reg Earn – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesOpinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint … committee established by the agreement must be composed of members of the town board and village board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Comptroller DiNapoli Releases Municipal & School Audits
… the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a … all water outlets that would have required it. Chazy Union Free School District – Lead Testing and Reporting (Clinton … time periods to all required parties. Commack Union Free School District – Lead Testing and Reporting (Suffolk …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … documentation from county departments. Expenditures for one contract exceeded the agreed upon contract amount by … revenues by an average of $1.6 million annually for a three-year period. Delaware Academy Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program and to … To determine if the Department of Healths New York State of …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated … County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and garbage district) REFUSE … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Arlington Fire District – Station Number 5 Renovation (2022M-54)
… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … Approved two lease amendments extending project completion date that cost taxpayers over $20,000 by not exercising … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54