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Town of Lancaster - Information Technology (2018M-114)
… complete report - pdf] Audit Objective Determine whether the Board ensured Information Technology (IT) assets were … Ensure the acceptable use policy is distributed to all personnel and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT security awareness …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Poughkeepsie City School District – Information Technology (2019M-166)
… information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive … formal service level agreement. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Erie County. The District, which operates 12 schools with approximately 7,180 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… There are four schools in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of … Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136DiNapoli: Special Education Providers Shortchanging Special Needs Children
… of mismanagement that cost taxpayers nearly $42 million in the last decade, including $20 million in 2014 alone, … that students with special needs and their parents get all the help they deserve.” About 81,000 preschool students … (LTAL) transactions. SED has agreed to implement all the recommendations in the Comptroller’s special …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time … shall be utilized only to the extent that the total of all revenues of such fund, together with cash surplus, exceeds the total of all revenues and appropriated cash surplus as estimated in …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.A Paying Another State Agency – XII. Expenditures
… Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor … the New York State Vendor File with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the State does with that vendor. A vendor can only have a single classification. Vendors will be classified at the … – Designations authorized by a government entity or program which “certifies” a vendor has met certain … or Authority New York State agencies and authorities Yes Single Pay or Special Use Specially assigned vendor IDs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationRefunding Local Debt
… conditions comply with the following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should include a cover letter that lists the documents submitted and sets forth the … bonds. II. DOCUMENTS . In addition to the cover letter, the application should include each of the documents …
https://www.osc.ny.gov/debt/refunding-local-debtState Comptroller DiNapoli Releases Audits
… preservation. Auditors also found that a $2 million cap per application, set by AGM in 2014, has a greater impact …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1845
… New York City but Local Tax Data Indicates New York City Residence or Additional Amount. Home Address is in New York … City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York … not in New York City but the Local Tax Data page indicates residence; Employee’s home address is not in New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataCorporate Governance
… and stewardship practices that protect and enhance long-term shareholder value. The Fund’s Corporate Governance … incentives with long-term value creation, reducing short-termism and fostering strategic decision making. … disconnect and overlapping performance metrics. Alphabet Inc. 6/5/2026 Against all Directors and Executive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli: New York City's Financial Outlook Improving
… and revenue assumptions and the continued strength of the local economy. In June, the city projected budget gaps of … Federation of Teachers, which has set the pattern for the unions that represent civilian employees. The city recently … reached a tentative agreement with a coalition of eight unions that represent superior officers in the uniformed …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… falsifying business records for The Gingerbread Learning Center, Inc., a pre-school serving special needs children on … vehicles, flowers and other gifts for relatives, cell phone payments, personal purchases at Costco, life insurance, … 2015 and August 2015, an audit of The Gingerbread Learning Center conducted by the State Comptroller’s Office revealed …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsComptroller DiNapoli Releases School Audits
… completed audits of the Albany Leadership Charter High School for Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District , Niagara Charter … completed audits Alb Leadership Char HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Opinion 89-48
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK -- … Law, §37 to secure payment of any judgments which might be recovered by contractors and/or subcontractors for work … who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… District of New York. "It's disturbing when an elected official abuses the process and steals campaign funds,” said … funds of that campaign committee to a charity that is recognized by the Internal Revenue Service, but is not one over which she or a member of her family holds …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest … Retirement Fund (Fund) has withdrawn its sustainable palm oil shareholder proposal , which it co-filed with Green … the US has committed to using only sustainablysourced palm oil that is grown and harvested in ways that do not …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… economic development agency, failed to meet more than half of the reporting requirements for tax credit and job creation … and accountability according to an audit released today by State Comptroller Thomas P. DiNapoli. "Too often … chief economic development agency failed to meet more than half of the reporting requirements for tax credit and job …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programs