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Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Beacon City School District – Information Technology (2023M-143)
Determine whether Beacon City School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/beacon-city-school-district-2023-143.pdfEllenville Central School District – Network User Accounts
Determine whether Ellenville Central School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ellenville-2022-18.pdfThree Village Central School District – Financial Operations (2021M-141)
Determine whether Three Village Central School District (District) officials provided appropriate oversight over financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/three-village-2021-141.pdfPenn Yan Central School District – Network Access Controls (2021M-79)
Determine whether Penn Yan Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/penn-yan-2021-79.pdfPhelps-Clifton Springs Central School District – Network Access (2021M-35)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-35.pdfPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the economical purchase of fuel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-19.pdfEast Quogue Union Free School District - Claims Auditing (2019M-78)
… million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Former Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… 211 Medical, P.C. (“211 Medical”), and N.A.S. Management Co., Inc. ("N.A.S."). MELIN then deposited the checks to bank … MELIN failed to report this income on his personal return for 2014 and falsely reported some of the embezzled … years in prison, and one count of subscribing to false tax returns, which carries a maximum sentence of three years in …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseHarborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdfTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… activities affect different tax bases because a village is located within the Town. As a result, it is important for Town officials to accurately budget for and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Liberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… former owner of a Queens-based special education provider, who pleaded guilty to fraud charges earlier this year following a joint … former owner of a Queensbased special education provider who pleaded guilty to fraud charges earlier this year following a joint …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudOpinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Financial System Contract Business Unit / Department ID list . If an agency identifies a need to use a Business Unit / Department ID not included in the Statewide Financial System Contract Business Unit / Department ID list, prior to processing the transaction in SFS the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… excludes or reduces holdings in the worst carbon emitters and shifts investments to lower emitting corporations. The … Fund's regular index holdings, raises the current value of the Fund's sustainable investments to more than $7 … climate change, and seize the opportunities of the clean energy future," said Mindy S. Lubber, president and CEO of …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Public Charter School (School) officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, there is no assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11