Search
Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for … user account access. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsRondout Valley Central School District – Fixed Assets (2023M-36)
… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionMexico Academy Central School District – Procurement (2023M-75)
… maintain documentation to justify they used a sole source provider for the purchase of goods and services totaling … Maintain documentation to justify using a sole source provider. District officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75XI.17 Protest Procedures – XI. Procurement and Contract Management
… not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public contracting entity’s mission while protecting the interests of the State … the legal and/or factual basis of a public contracting entity’s contract award. Public contracting entities are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Municipal & School Audits
… balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway … $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s … transfers planned, with no indication of the board’s plan to use the funds. The district’s tax levy increased by …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to … Auditors noted that failure to control inventory not only allows important and hazardous medical supplies to … the students’ medication cabinet. Officials said they must have either thrown them out or returned them to parents and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersFinancial Oversight of the Advantage After School Program
… 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program (Program) in … number of children expected to be served in the Program on any day during the year. OCFS administers the Program … sites serving about 17,000 children and youth across the State. State funding for the Program was $19.3 million and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… pools, beaches, and spray grounds, except those located at DEC campgrounds and State parks, are regulated by DOH. The … State Sanitary Code (Sanitary Code) stipulates health and safety requirements for all facilities under DOH’s … developed procedures to address health and safety issues at each of the facilities it operates or oversees. These …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing … January 4, 2016. Background The Division of Housing and Community Renewal (DHCR) is responsible for the supervision, maintenance, and development of affordable low- and moderate-income …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… approximately $8,500 in fire company funds, State Comptroller Thomas P. DiNapoli announced today. DiNapoli’s office worked with the New York State Police and Steuben County District Attorney Brooks … "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing offenders like …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… period before a public employee’s service retirement can take effect. DiNapoli requested the Executive Order in … a loved one to COVID-19 before their service retirement can be made official. The Executive Order applies to member … period before a public employees service retirement can take effect …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… systems, however, most likely due to increased overtime as employee availability dropped. In addition, while New York …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony). “This official …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsLGAC - Archive of Prior Meetings
… notices and agendas of meetings held by the New York Local Government Assistance Corporation …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… over selected financial activities for the period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … the use of sequential receipts there is no guarantee that all payments for building permits and parks and recreation …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m