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Opinion 90-7
… (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the … employees of an industrial development agency established for the benefit of the city. You ask whether, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-7East Quogue Union Free School District – IT Asset Management (S9-22-8)
east quogue, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-quogue-union-free-school-district-s9-22-8.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfControls and Accountability of Court, Trust and Bail Funds
… postings made on behalf of defendants, trust funds from estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… largest housing voucher program found that weak oversight and administrative lapses are contributing to rising costs and placing some vulnerable families in unsafe housing. The program, known as the City Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) is overseen by …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsOpinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … this purpose, a "contract" includes any express or implied claim, account, or demand against or agreement with a … exceptions in article 18 are applicable, are questions of fact to be determined in the first instance at the local …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Village of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134State Comptroller DiNapoli Releases School Audit
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be used and the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceForestville Central School District - Information Technology (2019M-170)
… complete report - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or … for individuals who used the District’s IT assets. Personal Internet use was found on computers assigned to … Determine whether personal private and sensitive information PPSI on or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Genesee County – Court and Trust Funds (2014M-322)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… 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 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Area #5 – Malware Protection – Information Technology Governance
… significant losses in productivity until corrected. This is especially true with the ongoing and escalating threat of … some forms of malware before it can affect its targets is by using antivirus software. Antivirus software should be … the day. Without current virus definitions, protection is limited and leaves computers at risk of being compromised …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionState Comptroller DiNapoli Releases Municipal Audits
… clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… manner. Auditors reviewed 29 deposits totaling nearly $2 million that consisted of 1,835 entries made during the audit period and determined: … two payments totaling $1,500 for the village’s accounting software that she paid for with her personal credit card. The …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … the Financial Plan is projected to become more reliant on tax revenues; by SFY 2029, tax collections are projected to … As a result, the state is projected to near its debt limit, with room under the state’s debt cap projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Contracts for Personal and Miscellaneous Services (Follow-Up)
… single contract; or an existing New York State or New York City contract could be used to obtain the necessary goods or … Interest Port Authority of New York and New Jersey: Contracts for Personal and Miscellaneous Services …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followComptroller DiNapoli Releases Municipal Audits
… 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties … of 369 (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling $2.5 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the … York and any contractor whether individual partnership or corporate must have proper acknowledgment of the contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature