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Town of Oxford – Procurement (2024M-88)
… Town of Oxford (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement … competition was not sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … remitted to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Area #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … to guess. Schools should be aware that State Education Law and Regulations14 require student PII be password …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … is the largest comprehensive system of public education in the nation, comprising 64 institutions (14 of which are … disability-related barriers with regard to any aspect of college life (e.g., physical environment, housing, parking, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesThe Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate … with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and deposited. Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. The Supervisor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Supervisor did not … totaling $199,000 and fund transfers totaling $874 in the accounting records. She recorded one deposit for … remained unfiled. A Board member had a prohibited interest in the contracts between the Town and his auto parts …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Comptroller DiNapoli Releases School District Audits
… more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 to indicate … on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Yorktown - Information Technology (2020M-16)
… Personal Internet use was found on computers assigned to 10 employees, including four who routinely accessed … and sensitive information (PPSI). Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive information …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Operational Advisory No. 8
… Payees that receive State checks for $20.00 or more and do not negotiate those checks within one year of issuance … upon returned letter from payee so that recipients do not receive a second letter. Once the funds have been …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … results, and modify their budgetary estimates accordingly, when warranted, during the course of their fiscal year. To …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… are protected from loss, theft, misuse and obsolescence. We reviewed 50 assets with a combined purchase price totaling …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the … budget for 2021-22. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 … benefits between the operating funds using unsupported allocation methods. The proposed budget does not appropriate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Yonkers – Budget Review (B22-6-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Agencies Bulletin No. 422.3
… This Bulletin Supersedes Payroll Bulletin No. 422.2 Purpose: The purpose of this … 3197, Request for Direct Deposit Delete/Reversal, to State Payroll Services through the Direct Deposit mailbox to … Delete or Reversal Job Aid . Generally, the New York State payroll is confirmed one week prior to the check date. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalOpinion 88-38
… of the 1965 Attorney General's Opinion is correct and that his interpretation is consistent with the plain language of …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant fiscal stress,” while the Village of Coxsackie (Greene County) was listed in “moderate fiscal stress.” The four … County), and Whitehall (Washington County). “The number of local governments in stress remains low after …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities