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Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Performance of Duty Disability – Forest Rangers Plan
… Eligibility You may be entitled to a performance of duty disability benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of … for this benefit, you must file an application for a performance of duty disability retirement benefit within one …
https://www.osc.ny.gov/retirement/publications/1864/performance-duty-disabilityPerformance of Duty Disability – En-Con Police Officers Plan
… of disease or other impairment of the heart (Chapter 437 of the Laws of 2016). If you are applying for disability …
https://www.osc.ny.gov/retirement/publications/1822/performance-duty-disabilityNew Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Key Findings The District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelHamburg Central School District - Continuing Education (2019M-11)
… cash receipts process. The District does not have assurance all continuing education cash receipts are properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… adequately segregated. While our testing did not disclose material issues, the clerks’ ability to control all cash … that clearly assign and properly segregate duties, assign authority, and provide for periodic independent …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… fund buys Israel bonds because we have confidence in the spirit of innovation and tenacity of Israeli people and in …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… for collecting and depositing cash generated from beer sales at the annual summer festivals. The investigation …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesOpinion 90-52
… report of examination) TOWN LAW, §§30, 63, 64(11-b); PUBLIC OFFICERS LAW, §106; GENERAL MUNICIPAL LAW, §35: … of the minutes of a town board meeting, Town Law, §64(11-b) provides that " [t]he town board of any town may publish the minutes of its proceedings in the official newspaper, or if no official newspaper has been designated, …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … approximately $1.2 million. Key Findings Town officials have not established a multiyear financial or capital plan. Town officials have not established a fund balance or reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … the county’s procurement policy required verbal or written quotes, 52 charges totaling $142,684 did not have evidence of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterTown of Mooers - Cash Management (2020M-36)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Opinion 91-7
… Districts (when fire district may contract for emergency and general service) FIRE DISTRICTS -- Ambulance Service … enter into such a contract with an emergency rescue and first aid squad of a fire department or fire company. … fire protection within the district does not maintain and operate an ambulance, the town may enter into a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Tompkins County Development Corporation – Board Oversight (2021M-7)
… its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was collected even though only $1,000 should …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… on college campuses, on city streets, and online have no place in our society. Antisemitism, Islamophobia and hate … faculty. "We stand with one voice in saying hate has no place in New York." …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-response