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Town of Ulysses - Information Technology (2021M-190)
… complete report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured … Determine whether Town of Ulysses Town officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from 2007, … by State Comptroller Thomas P. DiNapoli. The state ranks in the top 10 nationwide for milk and other dairy production, … and the production of food,” DiNapoli said. “Farms in New York are 98 percent family-owned, yet compete on a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… “Exposure to lead from water service pipes is a public health crisis that poses serious risks to New York's children … of Troy’s proposed bond issuance to address this public health threat is constitutional and authorized by State law,” … services throughout New York State due to the public health risks. The Comptroller's opinion supports those …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalLittle Falls City School District - Financial Condition Management (2019M-67)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) … board’s reserve policy and best practices. Hammondsport Central School District – Investment Program (Steuben County) The board and district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-57
… Purpose To inform the agency of OSC’s automatic processing of the LLS payment and to provide instructions for payments … To inform the agency of OSCs automatic processing of the LLS payment and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-57-october-2012-rent-regulation-services-unit-rrsuPrattsburgh Central School District – Financial Management (2020M-108)
… report - pdf ] Audit Objective Determine if the Board of Education (Board) and Prattsburgh Central School District (District) officials adequately managed the … million for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Oversight of Horizon and Crossroads Juvenile Centers
… 2023. About the Program Through its Division of Youth and Family Justice, the New York City (NYC) Administration for … centers. OCFS has certified Horizon and Crossroads to house youth at the two facilities. OCFS detention specialists … 26, 2020. However, it was not reported until May 28, 2020—2 days later. Insufficient prevention of contraband entering …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersPortville Central School District - Financial Management (2018M-245)
… appropriations and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Fraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61)
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61.pdfEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving … Despite the modest improvement from 2013 when contracts were late 87 percent of the time, a review of the trend for … still paying the price.” In 2014, 3,568 of 4,630 contracts were approved late. The bulk of the interest was paid by …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of … save funds for asset replacement. Middle Country Central School District – Extra-Classroom Activity (ECA) Funds … between 91 and 822 days late. Valley Stream 24 Union Free School District – New Employees’ Paperwork (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… user accounts, including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… improving riders’ experience and bringing them back to the transit system. The report finds that delays to capital … capital program to repair, modernize and expand the transit system appear increasingly unrealistic. “The MTA and … is predominantly in the outer boroughs, while major transit hubs continue to lag, as DiNapoli’s subway ridership …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programOpinion 90-12
… out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing … state that the county currently requires the service of a copy of the court order certified by a court clerk. Pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-12State Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by … 1, 2000 (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to … The attached chart illustrates how current year increment codes will be changed to facilitate future years' increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
A new report by State Comptroller Thomas P DiNapoli highlights the higher education sectors importance to New Yorks local economies and to the states overall economic health
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lags