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Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim … totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could not support their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… committees use peer group benchmarks to set their CEO compensation, which is then subject to performance … peer groups can be "cherry-picked" to include larger or more successful companies where CEO compensation is … the CEO pay ratio; global pay fairness; progress against diversity metrics; and others.” CEO pay at the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is governed by an elected Board of Trustees composed of a Mayor and four Trustees. Budgeted appropriations for 2018-19 totaled approximately $4 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fOpinion 2000-14
… employment of each covered employee to so-called "annuity funds" maintained by employee unions. The contributions … installments. The court held that, although the "annuity funds" bore certain resemblances to a retirement system, … … exactly the same as if payments were made in the form of wages …" (89 Misc 2d at 265, 390 NYS2d at 787). In …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Opinion 2000-4
… AGREEMENTS -- Termination Pay (installment payments of) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … separation from service. 1 Collective bargaining between public employers and public employees is provided for by article 14 of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Sewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital … in the coming weeks and months will affect riders for years to come,” DiNapoli said. “The MTA will be forced to … revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal partners …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingVertus Charter School – Information Technology Asset Management (2025M-9)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … displays. These assets can make up a significant portion of a school’s IT asset inventory, both in value and number. … 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Comptroller DiNapoli: Positive Financial Indicators in Middletown
… city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … signs of slowing down,” said DiNapoli. “The proximity to New York City has enabled Middletown to develop a diverse …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. Commentary: … spending and debt front-page news. In contrast, state and local finances, and particularly debt, rarely receive that … should not be used solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases School Audits
… School District , Ulster Board of Cooperative Educational Services , West Canada Valley Central School District and the … condition. However, district officials have issued Revenue Anticipation Notes (RAN) each year despite the … claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1IX.2.B Terminology – IX. Federal Grants
… payment and information system developed in 1995 to provide a single point-of- contact for the request and delivery of federal funds to coincide with state cash outlays to meet program needs. Federal awarding agencies establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyDuanesburg Central School District – Information Technology (2021M-40)
… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40State Agencies Bulletin No. 1444
… Subject Implementation of bulletin 1444 has been postponed. New information will be … posted as soon as it becomes available. … Implementation of bulletin 1444 has been postponed New information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1444-implementation-bulletin-1444-has-been-postponed-new-information-will-beForestville Central School District - Information Technology (2019M-170)
… whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information … the District’s IT assets. Personal Internet use was found on computers assigned to employees who routinely accessed … and application user accounts were not properly managed. In addition, sensitive information technology control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … function, the plan should include an explanation of how payroll processing will continue in the event of an … implement the plan; Backup methods and storage policies (see next section entitled Backup Procedures); and Details …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesCharlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District 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/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Newfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Hudson Housing Authority – Information Technology (2019M-224)
Determine whether Authority officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224