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Town of Horseheads – Information Technology (2025M-109)
… of a contingency plan can paralyze a town’s operations. In the event of a successful attack, security awareness … loss or other issues, by preparing personnel to respond in a practiced and cohesive way. These measures are essential … financial loss and ensure critical functions continue. In calendar year 2024, the Town paid an outside IT vendor …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Comptroller DiNapoli Releases Municipal Audits
… , Village of South Corning and the Village of Wurtsboro . "In today's fiscal climate, budget transparency and … Auditors found that revenue and expenditure projections in the proposed budget are reasonable. The town's general … (Ontario County) Auditors found the financial provisions in the bylaws confusing and contradictory. For example, one …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… College , Village of Trumansburg and the Town of Webb . "In today’s fiscal climate, budget transparency and … and have not been used within the last six months. In addition, employees responsible for safeguarding the … the village had a $16,100 unidentified cash balance in the ambulance fund. The unidentified balance resulted from …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Climate Action Plan
… out a path for the Fund to further address climate risk in its portfolio. Subject to fiduciary analysis, the Fund may … plan to mitigate climate risk, capitalize on opportunities in the growing low carbon economy and protect the fund’s long … their index construction. “It will become self-evident in the coming years that the actions taken by the New York …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planComptroller DiNapoli Releases School District Audits
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by $827,000 and not did not use $5.3 million in appropriated fund balance as a funding source. The board …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… climate risk by encouraging the companies we invest in to disclose climate change’s impact and to set meaningful … efforts to adopt environmentally sustainable practices. In response: Capri Holdings (CPRI), Dollar General … and increased use of renewable energy. Moreover, in response to the Fund’s request, KDP adopted a …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… Property Group Inc. , the largest shopping mall operator in the United States; and Brown-Forman Corp. , the maker of … corporate funds for political purposes, especially now in an election year with bitter political divisions on … more companies to do the same. Public disclosure is always in the best interest of shareholders.” Since the 2010 U.S. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalTown of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Low Income Home Energy Assistance Program – Federal Funding and New York
… eligible households with their heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 million beneficiaries were authorized in New York State, totaling $375.9 million in benefits with an additional $32.0 million in funding for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programOnondaga Cortland Madison Board of Cooperative Educational Services – Building Access (S9-26-2)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned badges in the system: 141 active individual non-employee accounts … OCM BOCES officials could not locate 11 of these badges. In addition, OCM BOCES officials did not independently verify …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/onondaga-cortland-madison-board-cooperative-educational-services-buildingBrentwood Union Free School District – Building Access (S9-26-12)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned badges in the system: Three District employees had duplicate active badges. Five non-employee badges were not disabled in a timely manner despite the District’s badge management …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/14/brentwood-union-free-school-district-building-access-s9-26-12State Comptroller DiNapoli Releases Municipal Audits
… use a competitive process to procure goods and services in accordance with state law or the district’s procurement … that goods and services totaling $589,180 were procured in the most economical manner. Big Flats Fire District No. 1 … use a competitive process to procure goods and services in accordance with best practices or the district’s …
https://www.osc.ny.gov/press/releases/2026/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2224
… not processed automatically. Affected Employees: Employees in the following bargaining units who meet the eligibility … Increase: Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… of assets from 3 percent and paying below average fees. In fact, the Fund has not put money into a hedge fund in well over a year. Unfortunately, the Department of Financial Services seems more interested in playing political games, so remains unaware of actions …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … officials disagreed with the findings and recommendations in our report. Appendix B includes our comments on the issues …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… with his individual employment agreements, resulting in: $44,135 in overpayments for unused vacation and sick leave and … Village Attorney about recovering the overpayments noted in the report and properly report fringe benefits for income …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Otsego County – Cost of Temporary Housing (2015M-97)
… 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings … per capita and average cost per night are higher than in four neighboring counties. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Genesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322