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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight … did not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that all program …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases Municipal & School Audits
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… corruption schemes around the state – resulting in the return of over $11 million in restitution to taxpayers … Assistant Attorneys General John Chiara and Travis Hill of the Public Integrity Bureau prosecuted the case, with …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsLevittown Union Free School District – Information Technology (2025M-145)
… as (but not limited to) student and employee names, dates of birth, addresses, medical information and social security … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … 35 of GML, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Opinion 94-1
Whether a portion of the salaries of county employees who perform services for the administration and operation of a county sewer district may be allocated and charged back to the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-94-1Town of Schuyler Falls – Host Fee Payments (2026M-26)
… Did the Town of Schuyler Falls (Town) receive accurate host fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments are intended to compensate municipalities … (corporation). As of January 31, 2026, the Town received host fee payments from the corporation totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Authority (AIDA) Board and officials properly approve and monitor projects? Audit Period January 1, 2023 – February 3, … The Board and AIDA officials did not properly approve and monitor projects. The Board and AIDA officials did not review … documentation for project approval or properly monitor the 16 active projects. AIDA officials did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalState Comptroller DiNapoli Releases Municipal & School Audits
… that should have been turned over as abandoned property. Hilton Central School District – Audit Follow-Up (Monroe County) A previous audit, Hilton Central School District – Network Access Controls ( …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Beaver River Central School District , Clymer Central School … at 518-474-4015 or email: [email protected] . Beaver River Central School District – Payroll (Lewis County) … today announced his office completed audits of the Beaver River Central School District Clymer Central School District …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Cincinnatus Fire District – Board Oversight (2025M-77)
… records, establishing clear policies, and complying with New York State Town Law (Town Law) Section 176-e that … assets included items such as computers, cameras and night vision goggles. Adopt: A required code of ethics policy to … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , … their money is being spent appropriately and effectively.” Village of Alden – Ambulance Service Billing and Collection … result, approximately $13,900 in potential revenue to the village was not billed ($6,295), underbilled ($5,782) or …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-26
… issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not expend … this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase the …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Claim Submitted—What’s Next?
… your claim. If the email: Includes an attached claim form, complete the form and provide any documents listed. See Required … issued on March 1, 2026, may be cashed until December 31, 2027. If you do not cash it by then, you'll have to file a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… global volatility thanks to our talented investment staff and our diversified asset allocation.” The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed and best-funded … their beneficiaries. Over the last 20 years, 80 percent of benefits have been funded from investment returns. Employer …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionState Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $42,000 and $51,000. Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, … rental agreement were rendered and 13 claims that included sales tax totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and have taken …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not adequately manage nonstudent network and local user account access or develop an information technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.7.E Disaster Assistance – IX. Federal Grants
… process will be used each time there is a disaster event. This process requires the participation of staff in … allow New York State agencies to respond to a disaster event and receive budget relief by transferring the costs to … spending and costs by disaster and agency. Disaster Event Life Cycle/Process Prior to a pending disaster event, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 90-24
… to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond … the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of the Local … mechanics of the sale and issuance. Bond counsel is often involved in all phases of debt issuance and advises the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24