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Oversight of Student Immunization in Schools
… of vaccine-preventable disease. Our audit focuses on schools outside New York City and covers the period … communicable diseases. The guidelines are available on SED’s website and include updated immunization requirements, customizable sample health forms, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of Shelter Placements
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsFare Collection
… Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. This … divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and monthly travel … TSPs often collected incorrect fare amounts (for example, when no onboard surcharge was collected). While the sample …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… and their workforce, causing a historic surge in layoffs and claims for UI benefits. From the fourth quarter …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Comptroller DiNapoli Releases Municipal Audits
… accurate and timely records and reports or adhere to generally accepted accounting principles. Auditors … the accounting records. As a result, the board’s ability to properly and effectively monitor and manage the village’s … the board did not annually audit the treasurers’ records to ensure they were accurate, complete and maintained in a …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
Determine whether District officials effectively managed special education services by ensuring students received services in accordance with their individual education programs IEPs and that the District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andTown of Paris – Water and Sewer User Charges (2025M-146)
… with water and sewer user charges? Audit Period January 1, 2024 – October 29, 2025 Understanding the Audit Area Strong … irregularities, waste, legal non-compliance and fraud. For 2024, the Town collected approximately $175,000 in water … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… salaries ($375) were almost 52 percent below the national level and ranked New York 42nd among all states. Read New …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backState Comptroller DiNapoli Releases School District Audits
… excess surplus fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Corporations to Disclose Political Spending
… today that Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly … of the Center for Political Accountability, an advocacy group promoting corporate political transparency and … Wynn Resorts (29.7%); Aetna (26%); United Healthcare Group (25%); Allstate (24.9%); Eli Lilly and Co. (24.8%); …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingOpinion 92-34
… AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges … when a court or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March … in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. … March 2021. Thirteen years earlier, just 12% of the then prison population of 62,597 were 50 and over. The share who …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… services (9.9%) and retail trade (8.6%). The average annual pay across all jobs statewide (including New York … New York City, average annual pay varied significantly by region, from a low of $57,772 in the Mohawk Valley to a high … largest industry sector in the state for decades, had over 1.9 million jobs, more than the next two largest sectors – …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState 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-novemberTown of Horseheads – Information Technology (2025M-109)
… services, it cannot be assured that the Town’s IT systems are secured from unauthorized use and access, or that … Enter a written contract or service level agreement (SLA) with the IT vendor, Develop and adopt a written IT … to Town officials. Town officials generally agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Opinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1