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Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Seneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Henrietta Fire District – Financial Condition (2021M-27)
… (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial condition and presented budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andFishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … and maintaining the telecommunication equipment and telephone services needed t o provide an enhanced 911 emergency telephone system to serve such municipality . (emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases Municipal Audits
… at the end of activities. Frankfort Hill Volunteer Fire Company – Financial Activities (Herkimer County) Auditors … of. In addition, town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsNew York State Rent Relief Funding: Spotlight on New York City
… to the OTDA’s website, although a number of instructional videos were still dated prior to the launch of the … including broadband access, technology issues with the online portal, availability of translated materials, and … other pertinent characteristics. Monitoring the program in real time to improve application completion, fund …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Area #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-bankingDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling … does not grow to unsustainable levels. Federal support is finite and there were missed opportunities in this budget to ensure the state is well-positioned to weather future emergencies and …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). … To determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookNew York Youth Jobs Program
… under the Program. Our audit covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, 2014 through July 3, 2018 for Tax and Finance. Background The … has been relatively low. For the three calendar years 2014 through 2016, $80 million was allocated to the Program, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on ADAPT’s CFRs for the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-339
… 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. … and make necessary updates to the Savings Plans page. New York State Education Department must run the query and … (See charts in ‘ Background’ section to determine new Percent of Earnings/Contribution Rate.) Save transaction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES officials properly claimed BOCES aid totaling $3.8 million for administrative expenditures, officials … officials properly claimed BOCES aid totaling $39.3 million for approved aidable services and reached out to … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The district did not use competitive bidding for purchases totaling $64,405 from two vendors. The district … appointed specific vendors to provide goods and services for the year, without obtaining competitive bids. Also, …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… (excluding capital projects) has grown significantly in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion … share (41%) of total citywide operating spending growth in this period, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019