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Selected Aspects of Capital Program Project Management
… Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital … and was successful in managing scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… around New York state are potentially putting youth at risk, according to an audit from New York State Comptroller Thomas P. DiNapoli . The population in secure juvenile justice facilities has … grown, straining staff’s ability to properly assess the physical and mental health of youth at intake as physical …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesOversight of Juvenile Justice Facilities
… facilities log and report them as required. From 2018 to 2022, the number of youth in DJJOY facilities increased by … in their youth population of more than 200% from 2019 to 2022. As the number of youth at secure facilities rose, so … care for physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … Track has a maintenance shop at the Hillside Support Facility (HSF) providing both maintenance and repair services … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followVillage of Walden – Financial Condition (2017M-255)
… governed by a Board of Trustees composed of the Mayor and six Trustees. Budgeted appropriations for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255King Center Charter School - Information Technology (2018M-61)
… agreed with our recommendations and indicated they planned to initiate corrective action. … King Center Charter School Information Technology 2018M61 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Suffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as … in Herkimer County and provides water and sewer services to its residents. The Village also provides water services to some customers that reside in the Town of Russia and to three water districts that serve portions of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… such as shopping, entertainment, personal email, online gaming and social networking, in violation of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Town of Colonie –Justice Court Operations (2014M-114)
… elected Town Board comprising the Supervisor and six Board members. The Court is comprised of three elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District … the audit period. Key Recommendations Use a competitive RFP process when contracting for the annual audit and repeat …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalWaterloo Central School District - Financial Condition Management (2019M-137)
… to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… funds increasing by more than $491,000 over the past six years. The Town could have saved approximately $3,900 if …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus … approximately $1.3 million. Key Finding Prior to entering into six significant lease agreements, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyElmont Union Free School District – Financial Condition (2017M-82)
… Hempstead in Nassau County. The District, which operates six schools with approximately 4,000 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Comptroller DiNapoli Releases State Audits
… Uncollected Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often deemed uncollectible. … and there was a lack of communication and information flow in the department. In a follow-up, auditors found department …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… in six upstate New York school districts had inappropriate computer access to sensitive student data and were able to … reviewed were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville … ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followComptroller DiNapoli Releases State Audits
… incorrectly certified students as eligible for TAP awards. Incorrect certifications include 14 students who received awards but had not demonstrated their academic preparedness for TAP awards. Twelve of these students did not have certificates of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits