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Opinion 2010-1
… would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately described and deeded, … to be dedicated for park or other recreational uses. You indicate that the village is considering the purchase of … residential units, the subdivision plat must show, when required by the planning board, a park or parks suitably …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is … parcel, the village plans to use one acre for the village office, and dedicate the second acre for village park or …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … accounting records. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… did not always ensure claims were properly audited before payment. Auditors reviewed 150 claims packets totaling … million were not adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed … not always adequately supported or properly audited before payment. The claims auditor did not determine if claims were …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… The State Education Department (SED) made progress in ensuring school districts across New York are protecting … for All Students Act.” An audit released by DiNapoli in October 2017 found that despite guidance from SED, many … incidents under DASA. DASA seeks to provide students in New York with a secure environment free from …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Comptroller DiNapoli Releases School District Audits
… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsDivision of Diversity Management
… The Division of Diversity Management supports the Comptroller’s … Deputy Comptroller, Diversity Management nhernandez@osc.ny.gov Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 … The Division of Diversity …
https://www.osc.ny.gov/about/division-diversity-managementComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Brunswick Central School District – Online … Information Technology (IT) security awareness training to users. Sensitive IT control weaknesses were communicated … Auditors also determined that district officials have not appropriately prepared or implemented corrective …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that … expenditures were less than the budgeted appropriations for each fiscal year. The board overestimated expenditures by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsPark Accessibility for People With Disabilities
… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
The audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-baldwin.pdfPort Jefferson Union Free School District – Information Technology (2014M-039)
… District’s overall computer system. District management does not require any verification to determine if a vendor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Cortland Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . "In an era of limited resources and … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Selected Employee Travel Expenses
… was for reimbursement to employees for travel expenses not charged to a travel card. This audit is part of a … income. In addition, Judicial Travel Rules were sometimes not complied with. Key Recommendations Work with the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and improved budgeting, continued reliance on fund balance to fund operations increases the risk of future deficits and … through 2017-18 budgets, however, $22 million was not used to fund operations. As a result, recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Best Practices – Information Technology Contingency Planning
… and demand immediate attention. For example, if the payroll process is identified as a critical function, the plan should include an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the current payroll system inoperable and/or electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesComptroller DiNapoli Releases School Audits
… completed audits of the Altmar-Parish-Williamstown Central School District , Candor Central School District , Lowville Academy …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsBaldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335