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State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new priorities as the state prepares …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its … program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the … (Center) is a not-for-profit organization authorized by SED to provide Preschool Special Education Itinerant …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualReal Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… The expenses included parties for staff as well as alcohol; and $36,812 in costs that were already reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualDiNapoli: Fiscal Stress Remains Low Among Villages
… year local governments and designated one village and one city in "significant fiscal stress," four villages in "moderate fiscal stress" and five villages and one city as "susceptible to fiscal stress." "Our indicators show … city of Long Beach (Nassau Co.) and the village of Island Park (Nassau) were designated in "significant fiscal stress." …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesLicensing and Monitoring of Proprietary Schools (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of … Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 26 English as a Second Language schools – operating in New York State. When initially granted, a proprietary …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community … Class in an Integrated Setting (SCIS) program to children with disabilities between the ages of three and five years. … SED: Review the disallowances resulting from our audit and make the appropriate adjustments to the costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… employees for essential services such as education, public safety, health care, and much more,” DiNapoli said. … villages (54,395), and towns (28,418). The average annual salary for full-time local government employees was … $104,742, followed by fire protection employees ($91,300). Public welfare employees had the lowest average annual salary …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for coverage
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence prompted …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … which is within the limit established by law. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Churchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Planning Resources
… Planning Tool [.xls] Sample Inventory and Property Record Forms [pdf] Sample Inventory and Property Record Forms [.xlsx] Planning and Budgeting Understanding the True …
https://www.osc.ny.gov/local-government/resources/planning-resourcesHow is an audit scheduled?
… Most of our audits of local governments are the result of a … analysis of financial and demographic information on file with our office and elsewhere, information gained during … correspondence and other contacts we may have had with local officials, state and federal agencies, citizens …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledStillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. … Ulster …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingLe Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided cost-effective … provided cost-effective special education services to its students and the rates it charged other districts were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education