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Comptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (requirement that … be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage … a village may use moneys in a capital reserve fund to pay for work on a 15 year old 250000 gallon water storage tank …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 92-40
Whether the county may fix user fees for the use of the landfill at an amount which generates revenue in excess of the cost of operating the landfill
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 97-19
… to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the … of information. This includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be updated and patched by the system’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOpinion 89-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Introduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and possibly should …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key Findings The Justice was absent … for assigned justices that include all Court activity for cases that they personally presided over. Perform, or cause …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the … New York state quickly purchased medical equipment to address the public health crisis,” DiNapoli said. “Now, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringNew York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdfFSMS - Schools in Stress 2022
Fiscal Stress Monitoring System,Schools in Stress 2022 pdf
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2022-schools-stressed.pdfNew Yorkers in Need - Figure 6
New Yorkers in Need - Figure 6
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-6.csvNew Yorkers in Need - Figure 9
New Yorkers in Need - Figure 9
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-9.csvNew Yorkers in Need - Figure 8
New Yorkers in Need - Figure 8
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-8.csvNew Yorkers in Need - Figure 7
New Yorkers in Need - Figure 7
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-7.csvNew Yorkers in Need - Figure 4
New Yorkers in Need - Figure 4
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-4.csvNew Yorkers in Need - Figure 1
New Yorkers in Need - Figure 1
https://www.osc.ny.gov/files/reports/excel/bpa-new-yorkers-need-november-2022-figure-1.csvMothers in Workforce EPI - Figure 3
Mothers in Workforce EPI - Figure 3
https://www.osc.ny.gov/files/reports/excel/bpa-mothers-day-labor-force-figure-3.csv