Search
Valhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up) (2022-F-6)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance with Executive Order 95 (Open Data) (Report 2020-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f6.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials reduced surplus fund balance …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsAccess to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of … As of October 5, 2022, SED reported 40,846 children in the State were receiving preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 … found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by State Comptroller Thomas P. DiNapoli. The estimated cost for … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesOversight of Homeless Shelters (Follow-Up)
… excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followHomeless Services Housing Needs Assessment (Follow-Up)
… various services to individuals and families, including assessment of needs, case management, access to health care (including … must take part in a Needs Assessment (Assessment) and the development of an Individual Living Plan (ILP), administered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… Authority (MTA) has made substantial progress funding its capital programs and has tried to limit the strain on its … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans to bring the system into a state …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December … the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … on the lead levels of the 95 water outlets not sampled for testing or properly exempted by the District, we were unable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25State Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company … in portions of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to Manhattan. Transit and … or practice to provide annual service and service based on mileage intervals as part of preventive maintenance on …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … from being used. District officials did not report any results to the local health department as required, including lead action exceedances, and reported results through the DOH’s Health Electronic Response Data …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4DiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… 16-24 continued to face a high 13.2% unemployment rate in 2024, which was 3.6 points higher than in 2019 and higher … for young Hispanic workers ticked up to 17.2% from 2023 to 2024, the only racial and ethnic group with a modest … rate for young males improved between 2023 and 2024, it was still five points above its 2019 level and much …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateOpinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … did not notify staff, parents and/or guardians of test results exceeding the lead action level, in writing, as … supporting documentation to confirm they reported test results that exceeded the lead action level to the local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … used. District officials did not ensure that the test results exceeding the lead action level were directly … Jefferson-Lewis BOCES staff only reported these results through DOH’s Health Electronic Response Data System …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14