On July 27, 2026 New York State Comptroller posted the New York State municipal and school audits listed below on the Internet

 Click on the text highlighted in color to access the audit.

Lake Mohegan Fire District – Procurement (Westchester County) The board and district officials did not always use a competitive process to procure goods and services in accordance with state law, the district’s procurement policy or best practices. As a result, the board, district officials and taxpayers lack assurance that procurements were made in a manner that promoted competition, transparent, free from favoritism and an economical use of public funds.

Town of Cato – Town Clerk/Tax Collector (Cayuga County) Although the clerk and former clerk generally recorded and reported collections accurately and in a timely manner for the period reviewed, the former clerk did not deposit and remit all collections within the timeframes prescribed in town law. This resulted in a lack of compliance and increased the risk that collections could be lost, unaccounted for or misappropriated without detection.

Auburn Enlarged City School District – Building Access (Cayuga County)  Auditors found that district officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts auditors reviewed, the district had active, but unneeded, accounts with assigned badges in the system. As a result, there was a potential risk for unauthorized access to district school buildings, compromising building security and safety for students, teachers, staff and visitors.

Hannibal Fire Company – Kartway Fundraising Activities (Oswego County)  The board and company officials did not comply with the statutory requirements set forth in state law when they engaged in a non-permissible fundraising activity known as Kartway, a go-kart racetrack that operated on company property. In addition, the board did not provide oversight or otherwise monitor Kartway’s activities. Instead, the board relied on an unincorporated “association” to handle all racetrack operations and cash collections and did not require the association to provide any financial reports. The former chief was arrested in connection with stealing from the company. He pleaded guilty and agreed to pay $9,838 in restitution.

Town of Amherst – Employee Benefits (Erie County) Town officials did not ensure employees received leave time benefits, stipends and separation payments consistent with collective bargaining agreements (CBA) and town policies. As a result, the town provided additional benefits and paid compensation to employees which were not provided for in the applicable CBAs, authorized by the board or supported by sufficient documentation.

Town of Amherst – Information Technology (Erie County) Town officials did not properly secure user account access to the network. As a result, the town was exposed to an increased chance of unauthorized network access which could cause a variety of disruptions to the town, ranging from minor operational disruptions to network outages or data breaches.

Crystal Beach Fire Department – Foreign Fire Insurance (FFI) Tax Proceeds Accountability (Ontario County) The treasurer did not provide adequate oversight of FFI tax proceeds. The treasurer did not maintain separate, complete and accurate records of FFI tax proceeds received and expended, establish a formal process for approving expenditures prior to payment or file the required annual FFI tax proceeds report with our office. In addition, the department’s bylaws lacked clear guidance for the receipt, recording, use and reporting of FFI tax proceeds.

Village of Richburg – Transparency of Fiscal Activities (Allegany County) The board did not conduct or provide for an audit of the clerk-treasurer’s records and reports for fiscal year 2023 in accordance with state law. The clerk-treasurer also did not file the results of the village’s fiscal activities to the State Comptroller’s office for the 2019 through 2023 fiscal years, as required by state law.

Cuddebackville Fire District – Audit Follow-Up (Orange County) The purpose of the review was to assess the Cuddebackville Fire District’s progress in implementing our recommendations in a prior audit, Cuddebackville Fire District – Board Oversight (2024M-94), released in February 2025. The audit determined that the board did not provide adequate oversight of the district’s financial operations or properly audit claims. Of the 13 audit recommendations, district officials fully implemented six  recommendations, partially implemented five and did not implement two. While officials made progress in addressing many of the report’s findings, the board cannot ensure district assets are fully safeguarded until all recommendations are implemented.

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Press Release - GOVERNOR HOCHUL ANNOUNCES OPPORTUNITY FOR STUDENTS DISENROLLED FROM HOWARD UNIVERSITY TO EARN THEIR DEGREE AT SUNY AND CUNY

Impacted New York Resident Students Eligible For Expedited Late Admissions Review for Fall 2026 at Participating SUNY and CUNY Campuses

 

SUNY and CUNY Campuses To Provide $800 Credit To Offset Non-Refundable Howard University Enrollment Deposits

 

 

On July 27, 2026, Governor Kathy Hochul announced that New York State is prepared to help students impacted by Howard University’s recent decision to disenroll more than 500 admitted students ahead of Fall 2026 classes beginning later this summer. Governor Hochul has directed the State University of New York (SUNY) and the City University of New York (CUNY) to work to ensure that every impacted New York resident student will have the opportunity to seek admission to participating SUNY or CUNY institutions for the Fall 2026 semester. Additionally, all impacted students will receive expedited late admissions review at participating campuses with available capacity.

 

“Hundreds of students, including New Yorkers, are scrambling and scared since they’ve been disenrolled from their intended college just a few weeks before classes are set to begin,” Governor Hochul said. “New York is home to the nation’s finest systems of public higher education, and we are ready to welcome these talented students with the opportunity they deserve. To every student who is worried that their educational future has been disrupted: New York is ready to support and empower you.”

 

Under Governor Hochul’s plan, participating SUNY and CUNY campuses will use existing capacity in their Fall 2026 entering classes, ensuring that this initiative will not reduce opportunities for other New York students seeking admission. Potential participating SUNY campuses that will provide expedited admissions review include the State University of New York at Albany, the State University of New York at Binghamton, the State University of New York at Buffalo, the State University of New York at Stony Brook, SUNY Buffalo State University, SUNY New Paltz, and SUNY Oneonta, with additional campuses reviewing available capacity.

 

State University of New York Chancellor John B. King Jr. said, “There is a place at SUNY for every New Yorker, and we want to empower all students with access to the affordable, excellent public higher education they deserve. We thank Governor Hochul for her leadership and vision to support students who recently were disenrolled elsewhere and ensure they are able to pursue their academic goals at SUNY campuses.”

 

The SUNY Board of Trustees said, “Uplifting students and empowering them to reach their full potential with an affordable, excellent public higher education is foundational to the SUNY System. Under Governor Hochul’s leadership, SUNY will be able to support students who were disenrolled from the school they planned to attend, and will ensure they are able to continue their academic journeys without interruption.”

 

City University of New York Chancellor Félix V. Matos Rodríguez said, “CUNY’s mission is to expand access to higher education for all students, not restrict it based on financial means. To these students currently facing uncertainty and left in academic limbo: our doors are open, our admissions are expedited, and your dream of a college degree remains well within reach. We are grateful to Governor Hochul for her vision and swift action to help these displaced students find a home in our public university system.”

 

CUNY Board of Trustees Chairperson William C. Thompson Jr. said, “The Board of Trustees is dedicated to ensuring CUNY is responsive whenever New Yorkers face unexpected hurdles. Thanks to Governor Hochul’s decisive leadership, we have moved quickly to work with these students to provide the stability, academic excellence, and the immediate support they need.”

 

Assemblymember Alicia Hyndman said, "It is unfortunate that several students planning to attend Howard University were disenrolled last week," said Assemblywoman Alicia L. Hyndman, Chair of the Assembly Committee on Higher Education. "To help impacted New York residents, the State is guaranteeing admission to participating SUNY or CUNY campuses. The state is also willing to help other scholars nationwide who are eligible for expedited late admission review for the fall semester at campuses with available capacity. With soaring financial costs, pursuing higher education is already hard. Let’s help make it easier for those who want to better themselves and pursue their dreams.”

 

Impacted students and families seeking additional information about eligibility, participating campuses and the admissions process are encouraged to visit SUNY at www.suny.edu/howard or CUNY at https://www.cuny.edu/admissions/undergraduate/.

 

About the State University of New York

The State University of New York is the largest comprehensive system of higher education in the United States, and more than 95 percent of all New Yorkers live within 30 miles of any one of SUNY’s 64 colleges and universities. Across the system, SUNY has four academic health centers, five hospitals, four medical schools, two dental schools, a law school, the country’s oldest school of maritime, the state's only college of optometry, 12 Educational Opportunity Centers, over 30 ATTAIN digital literacy labs, and manages one US Department of Energy National Laboratory. In total, SUNY serves about 1.7 million students across its portfolio of credit- and non-credit-bearing courses and programs, continuing education, and community outreach programs. SUNY oversees nearly a quarter of academic research in New York. Research expenditures system-wide are nearly $1.5 billion in fiscal year 2025, including significant contributions from students and faculty. There are more than three million SUNY alumni worldwide, and annually one in three New Yorkers who earn a college degree is a SUNY alum. To learn more about how SUNY creates opportunities, visit suny.edu.

 

About the City University of New York

The City University of New York is the nation’s largest urban public university, a transformative engine of social mobility that is a critical component of the lifeblood of New York City. Founded in 1847 as the nation’s first free public institution of higher education, CUNY today has seven community colleges, 11 senior colleges and eight graduate or professional institutions spread across New York City’s five boroughs, serving nearly 240,000 undergraduate and graduate students and awarding 50,000 degrees each year. CUNY’s mix of quality and affordability propels almost six times as many low-income students into the middle class and beyond as all the Ivy League colleges combined. More than 80 percent of the University’s graduates stay in New York, contributing to all aspects of the city’s economic, civic and cultural life and diversifying the city’s workforce in every sector. CUNY’s graduates and faculty have received many prestigious honors, including 13 Nobel Prizes and 26 MacArthur “genius” grants. The University’s historic mission continues to this day: provide a first-rate public education to all students, regardless of means or background. To learn more about CUNY, visit www.cuny.edu.

 

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Judicial review of an application to proceed in litigation under a pseudonym and seal the record

Petitioner appealed an order of the Supreme Court which, in a proceeding pursuant to CPLR Article 78, denied Petitioner's application to proceed to trial under a pseudonym and have the record seal. 

Affirming the Supreme Court's ruling, the Appellate Division said in considering whether to grant a petitioner's request to proceed in the litigation anonymously and have the record sealed, the court must use its discretion to: 

(1) Balance the petitioner's privacy interest against the presumption in favor of open trials and against any potential prejudice to the respondent;

(2) Determine whether the petitioner is challenging a governmental activity or an individual's actions;

(3) Determine whether the proceeding requires disclosure of information of the utmost intimacy; 

(4) Determine whether identification would put the petitioner or innocent third-parties at risk of suffering physical or mental injury; and

(5) Determine whether the respondent would be prejudiced by allowing the petitioner to proceed anonymously.

The Appellate Division cautioned that "Permission to use a pseudonym [and seal the record] is not to be granted automatically ... the motion court should exercise its discretion to limit the public nature of judicial proceedings sparingly and then only when unusual circumstances necessitate it and a petitioner seeking such permission must provide facts specific to the petitioner that will allow the motion court to exercise its discretion in an informed manner".

The Appellate Division also noted that its "review of the [instant] record revealed that the proceeding did not require disclosure of information of the utmost intimacy" and that the allegations of misconduct, while possibly embarrassing, were not highly sensitive or intimate in nature and are "insufficient, under the circumstances, to allow [Petitioner to proceed] anonymously" in the instant matter.

The Appellate Division's decision also pointed out that Petitioner failed to demonstrate Petitioner's risk of suffering physical or mental injury if required to proceed under Petitioner's legal name, and there is no question that Petitioner is challenging a governmental activity, "which implicates a public interest". 

The Appellate Division also indicated that it agreed with Supreme Court that Petitioner's stated privacy interests did not present the type of unusual circumstances that warrant the use of an anonymous caption and that it had not found any abuse of discretion in the Supreme Court's denial of the Petitioner's application. 

In the words of the Appellate Division, Petitioner's "general concerns about his reputation and employability – though perhaps valid – are insufficient to demonstrate 'compelling circumstances' to overcome the presumption of public access".

Click HERE to access the Appellate Division's decision posted on the Internet.

Selected items posted on the Internet during the week ending July 24, 2026

New York State Governor Kathy Hochul issued an executive order pausing new hyperscale data center construction This will provide New York State with an opportunity to better determine how these massive facilities could impact New York State's electric grid, clean water, utility bills, and its local communities.

The State of AI in Government: Research, Reality and the Road Ahead   [A Webinar]   Learn how government organizations are approaching AI adoption, governance, and long-term success. Register

Deferred Maintenance and Its Impact on Communities This eBook examines the problem of deferred maintenance for America's infrastructure, considers ways to identify deferred maintenance issues early and explores options for addressing them quickly. DOWNLOAD

Capital Planning in the Public Sector: Constraints, Community and Countermeasures This guide examines how state and local governments approach capital planning when budgets are constrained and infrastructure needs continue to grow. DOWNLOAD

The Cable Industry Is Investing in America's Connected Future Cable broadband providers fuel American innovation by increasing access and opportunity. America's technology future depends on investing where it matters most— connection. Learn more.

Making Sense of AI in Public Services A practical guide for public sector leaders choosing between generative AI tools, chatbots, and agentic AI. DOWNLOAD

Preparing for Medicaid's New Redetermination Mandates Learn how to prepare for more frequent eligibility reviews, strengthen constituent communications and reduce administrative burden ahead of new Medicaid mandates. DOWNLOAD

Why Identity Is Now Core HHS Infrastructure For HHS agencies, identity verification is no longer a support function. This paper explains how modern identity platforms give agencies a consistent, risk-based way to verify new applicants and returning beneficiaries. DOWNLOAD

Selected Webinars focusing on public sector operations being  offered during the week ending August 7, 2026. Register now and watch at your leisure! How Evolving AI Is Transforming Public Sector Outcomes Hear how AI is redrawing the threat landscape and why Zero Trust is quickly becoming the baseline. WATCH NOW AI-Powered SOC Modernization: Building 24/7 Cyber Resilience  AI-powered SOCs help security teams detect threats faster, automate response and extend 24/7 cyber resilience with limited staff. WATCH NOW AI vs. AI: The New Fraud Threats Targeting Government  Programs  AI-driven fraud is scaling fast — learn how agencies can detect synthetic identities and stop improper payments before they happen. WATCH NOW  Preventing Outbound Email Data Loss Across the Public Sector  Learn how behavioral AI and adaptive email security help public sector organizations prevent misdirected emails and data loss. WATCH NOW Workforce Management and Security Resilience with FedRAMP and StateRAMP Learn how agencies can strengthen their security posture with FedRAMP and StateRAMP compliance. WATCH NOW Building a Strong Foundation for AI in Government IT Learn how to modernize and adopt AI while maintaining compliance, reducing risk and increasing efficiency. WATCH NOW

 

Claimant's refusal to comply with the New York City Commissioner of Health and Mental Hygiene's COVID-19 vaccination mandate determined to be for personal and secular reasons

The New York City Commissioner of Health and Mental Hygiene had mandated that all New York City employees, with exceptions not relevant in the instant action, obtain a COVID-19 vaccination. Claimant, an emergency medical technician for the New York City Fire Department [NYFD], sought a religious exemption from the mandate. NYFD denied Claimant's application and after Claimant failed to provide proof of vaccination, NYFD terminated his employment.

Claimant's subsequent application for unemployment insurance benefits was denied by the New York City Department of Labor, which decision was affirmed after a hearing by an Administrative Law Judge [ALJ]. 

After a series of administrative appeals, Claimant was ultimately found to have failed to demonstrate that "his noncompliance with the COVID-19 vaccination mandate was rooted in a sincerely held religious belief and, therefore, his voluntary separation from employment was without good cause". Claimant appealed.

The Appellate Division, noting that whether a claimant has good cause to leave their employment and whether their conduct is motivated by a sincerely held religious belief, are factual issues for the Unemployment Appeals Board [Board] to resolve and "the Board's determination will be sustained if supported by substantial evidence". 

Deferring to the Board's credibility assessments and the inferences to be drawn from Claimant's varied testimony and submissions in his effort to excused from the New York City Commissioner of Health and Mental Hygiene's COVID-19 mandate, the Appellate Division found that substantial evidence supported the Board's determination. 

In the words of the Appellate Division, "given [Claimant's] inconsistent testimony and admission to taking vaccines in the past and willingness to take them in the future, it was reasonable for the Board to conclude that [Claimant's] refusal to comply with the vaccination mandate was for personal and secular reasons, including safety concerns, rather than for sincerely held religious beliefs and, therefore, that he voluntarily left his employment without good cause".

Click HERE to access the Appellate Division's decision posted on the Internet.