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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237NYC Department of Education Response to the COVID-19 Pandemic
During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdfOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… that were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Somers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings Because the … We reviewed 127 claims totaling almost $752,500 and found that 59 claims totaling approximately $68,000 had … were adequately documented were for appropriate purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned … a structurally balanced budget and did not follow its fund balance policy when it appropriated fund balance to finance the 2018-19 budget. The District lacks a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli: Local Sales Tax Revenue Growing Slowly
Local sales tax collections in New York state grew by $177 million or 24 percent for the first half of 2014 compared to the same period in 2013 according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetOpinion 92-13
… in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, … not violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not … or by local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1], [d][3], 23[2][e]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… State and Local Retirement System out of $74,222. Volkmann hid public-source income from 19 municipalities and school …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… communicated confidentially to officials. In addition: The District had 250 unneeded network user accounts, … which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … appropriateness. Set written expectations for the District’s specific IT service needs. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive financial results. Key Findings Town … effectively manage the financial condition of the water and sewer districts. We found the following: Officials did …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… All vendors where a continued business relationship is anticipated must be added to the SFS Vendor File as a … forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the … US? If yes, enter the US location under Physical Address What is the vendor providing? Goods/Materials, Services, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… Community Center, such as accessible drinking fountains. 11 components at the Public Library, such as accessible …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … park facility) REFERENDUM - Permissive (need for when town leases land for recreational trail) TOWN LAW §§81,220: A … trail would constitute a park for the provisions of law relating to the holding of a referendum upon the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdf