On August 11, 2026, New York State Comptroller Thomas P. DiNapoli announced the local government audits listed below had been posted on the Internet.

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

Blue Point Fire District – Financial Management (Suffolk County) The board did not effectively manage fund balance and capital reserve funds. Because the board did not adopt budgets with reasonable estimates or have a fund balance and reserve fund policy, the board’s intentions regarding fund balance were not clear, reserves may have been overfunded, and real property tax levies may have been higher than necessary.

Moravia Joint Fire District – Procurement (Cayuga County) District officials did not always use a competitive process to procure goods and services in accordance with state law or the district’s procurement policy. Specifically, district officials could not support that goods and services totaling $589,180 were procured in the most economical manner.

Big Flats Fire District No.1 – Procurement (Chemung County) The board and district officials did not always use a competitive process to procure goods and services in accordance with best practices or the district’s procurement policy. As a result, there is an increased risk that goods and services were not obtained at a favorable cost, free from favoritism or for appropriate purchases.

Deansboro Fire District – Claims Auditing (Oneida County) Auditors reviewed 25 claims totaling $51,230. Except for minor discrepancies, which were discussed with district officials, the claims were adequately supported, for proper district purposes and authorized before payment. There were no recommendations as a result of this audit.

Holley Central School District – Building Access (Orleans County and Monroe County) District officials did not properly manage and monitor building access accounts and devices (key fobs). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned key fobs 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.

Red Hook Central School District – Building Access (Dutchess County and Columbia County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned badges in the system.

Batavia City School District – Building Access (Genesee County) District officials did not properly manage and monitor building access accounts and devices (key fobs). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned key fobs in the system.

Central Square Central School District – Building Access (Oswego County, Onondaga County and Oneida County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, accounts with assigned badges in the system.

North Collins Central School District – Building Access (Erie County) District officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, the district had active, but unneeded, non-employee accounts with assigned badges in the system.

Orange-Ulster Board of Cooperative Educational Services (BOCES) – Building Access (Orange County and Ulster County) Orange-Ulster (OU) BOCES officials did not properly manage and monitor building access accounts and devices (badges). Specifically, of the accounts reviewed, OU BOCES had active, but unneeded, accounts with assigned badges in the system.

New York Mills Union Free School District – Building Access (Oneida County) Except for minor discrepancies, District officials properly managed and monitored the district’s 117 active building access accounts and devices (badges). However, district officials did not ensure that an additional 177 non-employee badges issued for first responders remained active. Although district officials reactivated all 177 badges when auditors brought this issue to their attention, there was a potential risk that first responders could not access district school buildings when needed, compromising building security and safety for students, teachers, staff and visitors.

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New York law does not bar a federal action that was earlier dismissed by a state court pursuant to the doctrine of res judicata without prejudice

Plaintiff [Appellant] served as the President and Chief Executive Officer of the Roosevelt Island Operating Corporation (“RIOC”), a public benefit corporation that governs New York City’s Roosevelt Island. 

On June 19, 2020, the New York Governor’s Office terminated Appellant, such dismissal to take effective immediately. That same day a senior adviser to then-Governor Andrew Cuomo informed a New York Post reporter that Appellant had been terminated following a complaint and investigation into alleged offensive comments purportedly made by Appellant. 

Quoting the said adviser as its primary source, a Post newspaper article soon followed captioned: “Roosevelt Island Operating Corp. head fired over ‘racially and sexually offensive’ remarks.” 

Appellant denied the claims attributed to the adviser by the Post. According to Appellant, Appellant's termination was a political reprisal for Appellant’s complaints concerning New York City authorities’ alleged refusal to address weather-related threats to Roosevelt Island. Appellant further alleged that the Governor’s Office sought to discredit her by feeding false allegations to the Post. 

After two unsuccessful state court proceedings, Appellant brought a federal “stigma-plus” constitutional claim for money damages pursuant to 42 U.S.C. §1983, arguing that her termination and alleged public smearing by public officials deprived her of a liberty interest without due process of law. 

The United States Court of Appeals for the Second Circuit Court [Circuit Court] said the question before it was "not whether [Appellant] states a meritorious §1983 claim, but whether the [federal] district court below correctly concluded that, under New York law, the doctrine of res judicata precludes [Appellant] from asserting any §1983 claim arising from her termination". 

The Circuit Court concluded that Appellant’s state court dismissals "do not preclude her instant §1983 claim", noting that the state court dismissals adjudicated Appellant’s  discrimination claims on the merits while expressly preserving Appellant’s right to refile her §1983 claim in another forum. 

The Circuit Court explained that under New York law, the doctrine of res judicata does not bar a claim that was previously dismissed without prejudice and with express leave to refile — even where other claims arising from the same transaction were dismissed on the merits. 

Accordingly, the Circuit Court reversed the federal district court’s judgment and  remanded the matter for further proceedings.

Click HERE to access the Court of Appeals, 2nd Circuit's decision posted on the Internet.

Audit reports for the New York State and New York City entities listed below issued on October 10, 2026

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

Department of State – Office for New Americans: Connecting and Providing Immigrants With Legal Services (2023-S-35)

The Office for New Americans (ONA) offers New Americans help with accessing and navigating free services and supports through its grants and contracts with a statewide network of not-for-profit community-based providers. Through nine grant-funded programs, grantees provide referrals to legal service providers and assist New Americans with naturalization applications and citizenship interviews. Auditors identified several areas that ONA should address to improve its ability to connect and provide New Americans with legal services. For example, ONA lacks adequate information to assess and estimate potential unmet need and grantees’ ability and capacity to meet it. Auditors also found limitations in the quarterly reports that ONA requires from grantees that make them difficult to use and compare, as well as inconsistencies in grantees’ reported numbers that represent potential inaccuracies and/or lack of understanding about how to report their activity.

New York City Administration for Children’s Services & New York City Department of Youth and Community Development – Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (Follow-Up) (2025-F-14)
The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the screening of children within the child welfare system for potential sex trafficking, timely reporting of sex trafficking incidents to law enforcement, and data collection on sex-trafficked and at-risk youth. A prior audit, issued in June 2022, examined whether New York City’s Administration for Children’s Services (ACS) and Department of Youth and Community Development (DYCD) identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit found that ACS officials failed to support that they ensured staff and providers screened children to identify sex-trafficked victims or at-risk youth, and that DYCD does not have procedures requiring its providers to screen youth for indicators of trafficking. ACS and DYCD officials have made limited progress in addressing the issues identified in the original audit report. Of the initial report’s nine audit recommendations, two (addressed to DYCD) were implemented, three (two addressed to ACS and one to DYCD) were partially implemented, and four were not implemented (two addressed to each ACS and DYCD).

State Education Department – English Language Learners Programs (Follow-Up) (2025-F-28)
School districts are required to provide English as a New Language (ENL) service to all eligible English Language Leaners (ELLs) and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. A prior audit, issued in September 2024, examined whether the State Education Department (SED) is adequately overseeing whether school districts are providing services to ELLs as required. The audit found school districts lacked BE programs and certified BE teachers, could not consistently provide sufficient documentation to support that ELLs completed the identification process and received required ENL services, and did not always submit accurate data to the Student Information Repository System or share information regarding ELL transfer students. SED officials have made significant progress in addressing the issues identified in the original audit report. All seven of the initial report’s audit recommendations were implemented.

State Education Department (Preschool Special Education Audit Initiative) – William T. Dillon Child Study Center at St. Joseph’s University, New York: Compliance With the Reimbursable Cost Manual (2024-S-21)
William T. Dillon Child Study Center (Dillon Center) at St. Joseph’s University, New York is a New York City-based organization authorized by the State Education Department (SED) to provide Integrated Special Class education services to children with disabilities who are between the ages of 3 and 5 years (referred to as SED preschool cost-based programs). For the audit scope, Dillon Center reported approximately $1.3 million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $392,884 in reported costs that did not comply with requirements.

Olympic Regional Development Authority – Security Over Critical Payment Systems (2025-S-23)
The New York State Olympic Regional Development Authority’s (ORDA) mission is to bring economic and social benefits to the Adirondacks and Catskills by managing venues that offer recreational and athletic opportunities. ORDA is subject to New York State Office of Information Technology Services policies and standards. To process credit cards, ORDA must follow the Payment Card Industry Data Security Standard (PCI DSS). Auditors identified areas where ORDA could improve its overall governance of information technology, compliance with PCI DSS requirements, and certain security controls in place to minimize the various risks associated with unauthorized access to its systems and data, and communicated the details of these findings in a confidential report to ORDA officials.

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