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Freeport Union Free School District – IT Asset Management (S9-22-10)
freeport, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/freeport-union-free-school-district-s9-22-10.pdfElmsford Union Free School District – IT Asset Management (S9-22-9)
elmsford, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/elmsford-union-free-school-district-s9-22-9.pdfCentral Valley Central School District – IT Asset Management (S9-22-7)
audit, schools, statewide, IT asset management, central valley
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/central-valley-central-school-district-s9-22-7.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfMorristown Fire District – Board Oversight (2025M-101)
… Understanding the Audit Area The Board is responsible for the general management and control of the District’s … as the District’s chief fiscal officer and is responsible for receiving and disbursing District funds, maintaining the … reports to the Board. The Board is also responsible for auditing and approving claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… Hudson, of Troy, was placed on administrative leave from the police department in April 2025 as a result of the … misconduct. He was issued a desk appearance ticket for Nov. 20 at Hoosick Falls Town Court. The charges filed in … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadPost-Retirement Reporting
… independent contractors/consultants) who were on payroll during the previous calendar year. If you submitted … use the Post-Retirement Reporting Page in Retirement Online if you: Still use legacy reporting; or Started using … report retirees who worked for you. Sign in to Retirement Online . From Account Homepage, click Submit Post-Retirement …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New … student loan debt. Just as teens are required to take a driver’s education course before getting behind the wheel of …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … the three fiscal years ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education and … To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine … the School does not have a firm agreement detailing what services are included. School officials entered into a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mOpinion 94-19
… BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) … to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to … LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Village of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2)
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2.pdfState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. City of Johnstown – Information Technology … (PPSI) was protected. The failure to protect PPSI can have significant consequences on the city, such as reputation … IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They also …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with collections of $67.8 billion in taxes through the first 11 months of the fiscal year, an increase of 6.3 … or $4 billion, from the same period a year ago, according to the monthly state cash report issued today by New York …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… and Policies: Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. … Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherMiddlesex Fire District – Procurement (2025M-135)
… period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire commissioners and its officials should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… The state Department of Health (DOH) deserves credit for openly acknowledging the ongoing challenge of diabetes prevention and the need for more progress in meeting this major health issue. … awareness, and access to treatment we can help turn the tide on this disease, an epidemic in our state, and make a …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billion