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City of Yonkers - Budget Review (B19-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … expenditures and should be included as an appropriation in the annual budget. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… on state revenues may require more action. While rainy day funds were increased, building more robust reserves should be …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Announces State Contract & Payment Actions
… of a two-year registration.) Approved $954,700 in federal funds for a 44-foot patrol vessel outfitted with homeland …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsState Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board Governance , Town of … access or the disposal of hardware and electronic media. Industrial Development Agency Board Governance (2017-MS-1) Of … audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board Governance Town of Junius …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the economic …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli and Rice Halt Pension Scam
… 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-scamSelected Financial Management Practices
… Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management … of maintenance to the State and local governments. ORDA's personal service costs totaled $58.3 million from April 1, … In some cases, other State agencies have paid ORDA's bills, including $1.5 million of capital lease payments …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… L. Cook, III, 58, a resident of Atlanta, GA, for the crime of Grand Larceny in the Third Degree, for stealing over … one to steal pension benefits is not only shameful, it is crime," State Comptroller DiNapoli said. "We rigorously … of Richard L Cook III 58 a resident of Atlanta GA for the crime of Grand Larceny in the Third Degree for stealing over …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseState Comptroller DiNapoli Releases School Audits
… , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State Comptroller … if all money collected was deposited. Renaissance Academy Charter School of the Arts – Financial Operations … Pittsford Central School District and the Renaissance Academy Charter School of the Arts …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Selected Management and Operations Practices (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … Management and Operations Practices ( 2020-S-38 ). About the Program The New York Power Authority (NYPA) is a fiscally … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOpinion 91-12
… the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You … General Municipal Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Medicaid Audits Find More Than $500 Million in Waste
… to diligently examine Medicaid payments to make sure healthcare dollars are being spent appropriately and taxpayer …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteTown of Spencer – Disbursements (2025M-35)
… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Comptroller DiNapoli Releases Municipal Audits
… , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … are properly performed and reviewed. Village of Liberty – Budget Review (Sullivan County) The significant … Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewOpinion 89-17
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims … required voter approval to establish and expend moneys from any reserve fund established pursuant to that section. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Comptroller DiNapoli Releases Municipal Audits
… Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale … deficit for 2013 was approximately $249,000. Hughsonville Fire District – Internal Controls Over Cash Disbursements …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $625,534 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … in bonus compensation costs that were not in compliance with the RCM’s guidelines. $7,130 in vehicle costs that were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-844
… is to provide agency instructions for processing the CUNY 2025 increases to Arms Differential, Canine (K-9) Unit … Team Differential (Earnings Code CSF) are effective 09/19/2025 for the Institution paycheck of 10/02/2025. Eligibility Criteria: Employees in the bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-banking