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State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli and Rice Halt Pension Scam
… safety net for retirees and their families – not a piggy bank for those looking to game the system while drawing a higher salary than the law allows,” Rice said. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamState Fiscal Year 2022-23 Enacted Budget Analysis
… 2022‑23 (dollars in millions) SFY 2019-20 Actual SFY 2020-21 Actual SFY 2021-22 Actual (Unaudited) SFY 2022-23 … taxes were initially projected to decline steeply in SFY 2020-21, the decline proved to be more moderate than … the sales and use tax, were most adversely impacted in SFY 2020-21, decreasing by 10.6 percent. Similarly, total …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… prison sentence of one and a third to four years. Capuano sold the scrap metal for his personal benefit between 2009 … the supervisor of his two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwSeminars for Local Officials
… and other local officials and employees. These training sessions take place on a single day and generally incorporate … 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsSubmit a Financial Data Request
… or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains specifics, e.g., data elements required, … Financial Data How can we submit a data request …
https://www.osc.ny.gov/local-government/data/submit-financial-data-requestOpinion 91-17
… Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive bidding procedures) … hospitals from group program under the Public Health Law) GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county … a purchasing consortium organized under Public Health Law 2803a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17State Agencies Bulletin No. 328
… the process for renaming queries designed in the current version of PS Query so they will be compatible with and run effectively in the upgraded version of PS Query. Affected Employees All PS Query users … from the current payroll application to the upgraded version must be renamed. While the upgrade is not scheduled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/328-renaming-ps-queries-preparation-upgradeOpinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… Larceny in the Third Degree and Tampering with Public Records in the First Degree, in connection with the … Town Clerk. She also admitted making false entries in Town records to conceal the thefts. An investigation by the New … cases, particularly those involving the tampering of records, are always challenging to investigate and I thank …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… complete report - pdf] Audit Objective Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of … policies and procedures regarding the procurement of professional services. Seek competition for 28 professional …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District officials used public resources … and appropriately for the period January 1, 2011, to October 31, 2012. Background The Roosevelt Fire District … Findings The Treasurer submits monthly financial reports to the Board that contain incomplete information, and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers.
https://www.osc.ny.gov/files/local-government/audits/pdf/cayuga-onondaga-boces.pdfUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… two recommendations included in our initial audit report, Universal Pre-Kindergarten Program: Monitoring of Health and … Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program provides … Audit/Report of Interest State Education Department: Universal Pre-Kindergarten Program: Monitoring of Health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education … the 2013-14 school year, Spotted Zebra provided three SED-funded, rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure licensed and registered child care fa
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… the costs reported by Rochester Childfirst Network (RCN) on its Consolidated Fiscal Report (CFR) were properly … tuition it pays. SED sets the reimbursement rates based on financial information, including costs, that RCN reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191