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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkCity of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Arlington Central School District – Network User Accounts (2021M-110)
… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110DiNapoli Releases Review of First Quarter State Revenue Collections
… personal income tax (PIT) receipts in June, according to a report on state finances issued today by New York State … first quarter of the fiscal year, sales tax collections have increased 2.7 percent. Collections in other taxes have increased 9.9 percent and miscellaneous receipts have …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsState Comptroller DiNapoli Releases State Audits
… Department of Health: Medicaid Overpayments for Certain Medicare Part C Claims (Follow-Up) (2016-F-18) An initial … audit report released in January 2015 identified 5,571 Medicare Part C claims that either had unreasonably high … recovering overpayments and instructing providers to bill Medicare Part C claims in accordance with the existing …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Opinion 98-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … holiday, the penalty-free period is automatically extended to the next business day and a real property tax payment … period is a Sunday. For purposes of this opinion, we have assumed this issue is governed by general State statutes …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school … year totaled $422,000. Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss per meal equivalent, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionX.4.C Contacts – X. Guide to Vendor/Customer Management
… contains all contacts entered by the vendor. A vendor can have multiple contacts, but only one primary contact. When … Preparation: If a vendor informs an agency that it needs to update its contact information, the agency must direct the … including the primary contact. If a vendor does not have a Vendor Self-Service account, the agency should direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsTown of Clifton Park – Information Technology (2020M-162)
… procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts … Town employment one month to 15 years before our review. Have a written contract with the Town’s IT provider that … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Wynantskill Union Free School District – Purchasing (2022M-85)
… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that … through State contract vendors, and the District should have paid $1,028 less for three purchases. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85State Comptroller DiNapoli Releases Municipal Audits
… Department of Social Services officials did not always have the documentation needed to process SNAP applications correctly and in a timely manner. Department officials also did not have the required documentation that was needed to process 13 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. The board did not provide …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCost-of-Living Adjustment – State Police Plan
… each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the … of your Single Life Allowance amount, even if you selected a different option at retirement. You will begin receiving an … payment option that pays a lifetime benefit to your beneficiary, and if the beneficiary is your spouse, he or she …
https://www.osc.ny.gov/retirement/publications/1518/cost-living-adjustmentScarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term financial and capital plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted … expenditure accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have overfunded an additional reserve. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also found 11 purchases totaling over $6,600 that did not have the required purchase orders. Jamestown Board of Public … applications for energy rebates totaling $127,000 did not have sufficient technical documentation attached and 25 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance. In addition, the district did not have proper documentation for the establishment and use of … – Cafeteria Operations (Otsego County) District officials have taken steps to effectively manage cafeteria operations …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (CRF) overall return in the … The CRF has consistently been ranked as one of the best managed and best funded plans in the nation. The CRF's …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-results