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Wheelerville 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.pdfTown of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Maintenance and Inspection of Event Recorder Units
… City. As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million … boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis … exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsOpinion 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-90-7Controls 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)
… five-member Board of Trustees is the elected legislative body responsible for the general management and control of …
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)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and …
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
… job functions or provide IT security awareness and data privacy training annually to all officials and employees with …
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-2029NYS Payroll Online - Enrollment and Access
Step-by-step instructions on how to enroll and access NYS payroll online
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/enrollment-access.pdfNYS Payroll Online - View, Print and Save Your W-2
Step-by-step instructions on how to view, print and save Your W-2
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/view-print-save-w2.pdfContracts for Personal and Miscellaneous Services (Follow-Up)
… services; it would be feasible and more economical for two or more constituent agencies to meet their … are still needed. Of the four prior audit recommendations, two were partially implemented, one was not implemented, and …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-follow