On October 9, 2026, New York State Comptroller Thomas P. DiNapoli announced that the following State Government Accountability audits were released.
Click on the text highlighted in COLOR to access the audit posted on the Internet.
Office of Information Technology Services – Inventory Controls (Follow-Up) (2026-F-3)
The Office of Information Technology Services (ITS) is responsible for keeping an accurate inventory of hardware and software for the 50 state entities it fully supports. ITS also provides partial support to 38 state entities and operates 117 stockrooms statewide. A prior audit, issued in February 2025, found that ITS does not have the necessary controls in place to accurately and completely account for all workstations and other hardware assets for which it is responsible. Auditors found significant weaknesses related to inaccurate inventory, missing devices, and a lack of security over equipment and the information stored on devices at ITS stockrooms. ITS has made significant progress in addressing the issues identified in the initial audit report, implementing all eight of the initial report’s recommendations.
State Education Department – Access to Preschool Special Education Services (Follow-Up) 2026-F-5
Providing special education programs and services at an early age helps prepare a child with a disability to enter school ready to learn. Preschool special education is overseen by the State Education Department’s (SED) Office of Special Education, which works to promote educational equity and excellence for students with disabilities. A prior audit, issued in December 2024, found that preschool special education students may not be receiving all required services within required time frames, or, in some cases, may not be receiving them at all, due to waitlists maintained by local school districts resulting from a shortage of providers. SED made some progress in addressing the issues identified in the initial audit report. Of the initial report’s seven audit recommendations, three were implemented and four were partially implemented.
Department of Environmental Conservation – Oversight of Dam Safety (Follow-Up) 2026-F-9
To safeguard against loss of life and property due to flooding and dam failures, the Department of Environmental Conservation (DEC) manages a program that involves safety inspections, permitting, and regulatory compliance for approximately 6,500 dams throughout the state. A prior audit, issued in February 2025, identified areas where DEC can make improvements in oversight and enforcement of compliance with the state’s dam safety regulations, including Emergency Plans, Engineering Assessments, and Annual Certifications. DEC made progress in addressing the issues identified in the initial audit report, partially implementing the one recommendation.
State University of New York – Oversight of the Educational Opportunity Program (Follow-Up) (2026-F-8)
The State University of New York (SUNY) operates the Educational Opportunity Program (EOP), which provides access, support, and financial aid for disadvantaged students. A prior audit, issued in March 2025, found that while SUNY was monitoring EOP and campuses were generally using the funds for allowed purposes, there were some unallowable or insufficiently supported transactions and a lack of documentation showing that certain counseling services were provided to students. SUNY made significant progress in addressing the issues identified in the initial audit report, implementing both of the initial report’s recommendations.
Division of Homeland Security and Emergency Services and Office of Information Technology Services – Next Generation 911 Services (Follow-Up) (2026-F-14)
Next Generation 911 (NG911) is an upgrade to New York’s emergency communications system that transitions to a digital internet protocol-based network, which is faster and more resilient than the original analog infrastructure. The complex transition requires coordination among a variety of emergency communications, public safety, legislative, and governing entities. A prior audit, issued in June 2025, found that the Division of Homeland Security and Emergency Services (DHSES) was not effectively overseeing the development and implementation of the transition to NG911. Auditors also identified weaknesses in technical controls for systems supporting the Street and Address Maintenance program managed by the Office of Information Technology Services (ITS). DHSES and ITS made significant progress in addressing the issues identified in the initial audit report, implementing all three of the initial audit report's recommendations.
State Education Department (Preschool Special Education Audit Initiative) – Columbia County Arc d.b.a. The Starting Place: Compliance With the Reimbursable Cost Manual (2025-S-16)
NYSARC, Inc. Columbia County Chapter d.b.a. The Starting Place (TSP), a not-for-profit special education provider located in Hudson, is authorized by the State Education Department (SED) to provide full-day Preschool Special Class and full-day Preschool Integrated Special Class to children with disabilities who are between the ages of 3 and 4 years (referred to as the SED preschool cost-based programs). For the audit scope, TSP reported approximately $3.8 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $271,842 in reported costs that did not comply with the requirements.
State Education Department (Preschool Special Education Audit Initiative) – The Children’s Home of Kingston: Compliance With the Reimbursable Cost Manual (2025-S-7)
The Children’s Home of Kingston (CHK), a not-for-profit special education provider located in Kingston, is authorized by the State Education Department (SED) to provide School-Age Special Class services to children with disabilities ages 8 to 21 years (referred to as the SED cost-based program). For the audit scope, CHK reported approximately $6,289,798 in reimbursable costs for the SED cost-based program. Auditors identified $670,549 in reported costs that did not comply with the requirements.
State Education Department (Preschool Special Education Audit Initiative) – The Guild for Exceptional Children, Inc.: Compliance With the Reimbursable Cost Manual (2025-S-35)
The Guild for Exceptional Children, Inc. (GEC) is a New York City-based organization authorized by the State Education Department (SED) to provide Special Class (over 2.5 hours per day) and Integrated Special Class (over 2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years (referred to as the SED preschool cost-based programs). For the audit scope, GEC reported approximately $17.2 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $258,712 in reported costs that did not comply with the requirements.
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