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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… are cost effective. Auditing provides your board the best opportunity for improving fiscal management and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCost-Saving Ideas: Evaluating Solid Waste Collection Options
… Whether your municipality provides garbage collection services directly or by contract with a private … possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different … The local government, when considering which system of collection to use, should also consult with its legal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsPreferred Source Contracting (Follow-Up)
… that NYSID was awarding contracts in a manner that best meets the purpose of the program as well as meeting …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followPatient Safety Center Activities and Handling of Revenues
… Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesDiNapoli: 14 School Districts Designated in Fiscal Stress
… Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the … School districts are given a fiscal stress score based on several factors: year-end fund balance, operating deficits and surpluses, cash position, and reliance on short-term debt for cash-flow. The higher the score the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… the town board did not annually audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former … manner. During the audit period, the justices deposited 2,111 cash receipts totaling $306,087 and made 60 …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 thermal coal mining companies to … New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewComptroller DiNapoli Releases Municipal Audits
… audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , Village of Liberty , Mount … accountability for the cash receipts process. Town of Harmony – Justice Court (Chautauqua County) Auditors found no … audits of Center Moriches Free Public Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… State Comptroller Thomas P. DiNapoli and New York Attorney General Eric T. Schneiderman announced the guilty plea today of former New York City Councilman Ruben Wills. Wills pleaded guilty to one … a false annual financial disclosure report with the New York City Conflicts of Interest Board by intentionally …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDiNapoli: Tax Exemptions Jump While Job Gains Slow for IDA Projects
… audits have noted IDAs performing effectively and using best practices, there continue to be deficiencies related to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-tax-exemptions-jump-while-job-gains-slow-ida-projectsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … 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-bankingPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… DiNapoli recommends policy makers must first: Identify the best practices for valuation of public assets and make sure …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedDiNapoli Issues Report on Public-Private Partnerships
… New York State Comptroller Thomas P. DiNapoli called for strong … provisions if New York broadens the authority of the state to enter into public-private partnership (P3) projects … New York State Comptroller Thomas P DiNapoli called for strong …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and … at the treatment facility or produced) and metered use. It results from source meter errors, customer meter … rate. Perform a cost-benefit analysis Now that you know what your current situation costs, you should perform a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … unsolicited telemarketing calls. The Department’s Division of Consumer Protection (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsControls Over Vehicle Use and Transportation-Related Expenses
… we informed the Department, 15 unrepaired recalls for 12 vehicles remain open as of July 2021. In addition, the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesOversight of Information Technology Consultants and Contract Staffing
… documentation showing the PCR was necessary or in the best interest of the State. Furthermore, ITS did not obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingTown of Spencer – Disbursements (2025M-35)
… item detail and cost per unit, the Board was provided with monthly summaries which referenced these invoices but … totaling $4,500 by using a credit account established with a local vendor who sold metal products without the … account had a remaining credit balance of $8,700 with the vendor as of September 25, 2024.The use of credit …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… appropriate solutions where state and federal aid can be best spent. Report Disruption to Special Education Services: …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… health. The state’s 290 degree-granting, postsecondary institutions employed over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has … spending and more,” said DiNapoli. “These institutions of learning also foster long-term economic growth by creating …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags