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Opinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases Audits
… that were improperly charged directly to the programs it runs for the state. Auditors determined those costs were …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsArea #2 – IT Security Training and Awareness – Information Technology Governance
… are required to annually provide data privacy and security awareness training to their officers and employees with … attendees need to know to perform their jobs. IT security awareness efforts should reinforce your IT policies and … The failure to provide IT security training and raise awareness increases the risk that users will not understand …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based … filing warrants, serving levies, and performing applicable searches to locate delinquent taxpayers or identify potential … reviewed, auditors could not determine that all applicable searches or, in many cases, even what kind of searches had …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsHumphrey Fire District – Financial Controls (2014M-37)
… Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and … Board of Fire Commissioners. The District’s general fund budget totaled $78,248 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Batavia – Water and Sewer Operations (2018M-12)
… associated with improvement areas in the general fund as required by New York State Town Law. The Supervisor did not separately account for the revenues and expenditures from the intermunicipal agreements with neighboring towns, to … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to safeguard … Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, … approximately $5 million. Key Findings The Board has not adopted a disaster recovery plan, which would minimize …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… adequately segregated. The Board did not approve customer account adjustments. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Purpose of Audit The purpose of our audit was to determine whether BOCES officials … through June 30, 2017. Background The Madison-Oneida Board of Cooperative Educational Services is governed by a Board of … MadisonOneida Board of Cooperative Educational Services Payroll 2017M239 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… approximately $61.5 million. Key Findings Two tuition reimbursement claims were paid even though tuition was not …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350State Agencies Bulletin No. 2032
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … limit for Tier 6 TRS members for school year 2022-2023 is $18,233.00. Affected Employees Employees who are Tier 6 … The purpose of this bulletin is to notify agencies that the pensionable overtime earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2032-school-year-2022-2023-tier-6-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 1841
… of the increase is based on the increase in the Consumer Price Index for the one year period ending September 30 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Program Legislative Session 2019-2020: Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger - Provides financial …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli Announces State Contract and Payment Actions for November
… the Manhattan Forensic Relocation, Manhattan Psychiatric Center. $46.4 million to abate hazardous materials and … work at various state buildings in Albany. Department of Health $228.2 million for three contracts for Medicaid … New York State Legislature –Senate $113,000 to Fried Frank Harris Shriver & Jacobson LLP for counsel to the task force …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberOpinion 91-31
… the county governing board declaring that the health and welfare of the people of the county requires compulsory … 1986, under Public Health Law, §2145, that the health and welfare of the people of the county required compulsory, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Unified Court System Bulletin No. UCS-344
… All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 Rockland County 10901, 10911, 10913, 10920, 10923, … 10977, 10980, 10982, 10983, 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to … to Internal Revenue Code Section 61, certain fringe benefits including employer-funded group legal service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … five years probation and ordered to pay full restitution of nearly $90,000 after her conviction by guilty plea of grand larceny in the second degree and grand larceny in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… held accountable for his actions.” “This is an egregious case of employees illegally using State Police property for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felony