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State Comptroller DiNapoli Releases Municipal & School Audits
… with written procedures for the investment of district funds. The district did not prepare monthly cash flow forecasts to estimate funds available for investment, monitor investments or … Central School District – Extra-Classroom Activity Funds (Genesee County) District officials did not properly …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… from Cornell University. A photo of Siwo is available for download here …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsArea #8 – Online Banking – Information Technology Governance
… and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to input their … recurring information security awareness training to all computer users. In addition, malware protection should be … or consent. Such software is specifically designed to harm computer systems and electronic data, often by deleting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingOversight of Information Technology Consultants and Contract Staffing
… Objective To determine if the Office of Information Technology Services (ITS) is … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not … To determine if the Office of Information Technology Services is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… returning to in-person learning. State education aid will increase by $8.4 billion over the next few years. In …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesOpinion 91-36
… does not have unlimited authority to impose a park land fee upon a developer of a subdivision; that is, a village may not routinely impose such a fee. In analyzing the park-land-or-fee enabling provision in … acquisition within the municipality, need not be a rigid, mandatory prerequisite in order to achieve the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Town of Spencer – Disbursements (2025M-35)
… adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the … totaling approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a … and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk … announced his office completed audits of Center Moriches Free Public Library Town of Harmony Village of Hillburn …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Issues Report on Public-Private Partnerships
… options. In January 2011, DiNapoli issued his first report on the role that public-private partnerships might play in … use of any financial benefit to the state, focused on reducing costs to taxpayers; and Ensure full transparency …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsMidway Fire District – Claims Auditing (2025M-143)
… Period January 1, 2024 – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of … included seven charges totaling $1,728 which did not have an itemized invoice or receipt. Although officials could … this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147New Yorkers in Need: Homelessness in New York State
Having safe and adequate housing is a necessity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-homelessness-nys.pdfCost-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 reducing water system costs. The Federal Environmental Protection … CostSaving Ideas Evaluate the Efficiency of Your Water Delivery System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established adequate … sound transportation system. The Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … To determine whether the Department of Transportation has established adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli Announces State Contract and Payment Actions for June 2015
… to various cities, towns, villages, and counties for video lottery terminal payments. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015DiNapoli Announces State Contract and Payment Actions for February 2017
… or other improprieties. Cumulatively through February for calendar year 2017, DiNapoli's office has approved 2,957 … best value for their money. These independent audits also help ensure payments are free from fraud, waste and … Matters, Inc. $292.4 million for 50 Judiciary Civil Legal Services grants, including $54.6 million to Legal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Annual Invoice
… NYSLRS employers log on to our online programs to view their annual invoice in …
https://www.osc.ny.gov/retirement/employers/annual-invoiceDiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights and … new businesses are being created and there are more local jobs than ever before. However, a number of issues still need … important compass to help guide us in the creation of new jobs and opportunities. The Upper Manhattan economy is rooted …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotLocal Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfDiNapoli Announces State Contract and Payment Actions for June 2017
… for investigative services on the Empire State Development Buffalo Billion project and State University NY Nano projects. Office of General Services $3.9 million for … Inc.; and $1.3 million to the Polish Community Center of Buffalo Inc. Long Island Power Authority $114 million with …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017