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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Comptroller DiNapoli Releases School Audits

… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Village of Holley – Transparency of Fiscal Activities (S9-24-12)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … December 2022.  The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12

Rockville Centre Union Free School District – Information Technology (2023M-140)

Determine whether Rockville Centre Union Free School District District officials monitored users compliance with the Districts acceptable Internet use policy AUP

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings  The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… report – pdf] Audit Objective  Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Miller Place Fire District – Credit Cards (2024M-58)

… report – pdf] Audit Objective  Determine whether the Miller Place Fire District (District) Board of Fire … Determine whether the Miller Place Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… report – pdf] Audit Objective  Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Opinion 97-10

… §109-b[7]; cf . Local Finance Law, §29.10) 2 May 6, 1997 Charles A. Marangola, Esq., Attorney at Law Moravia Joint …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

State Agencies Bulletin No. 2110

… Office of Parks, Recreation, and Historic Preservation, in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements between the State of New York and … the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employees

State Agencies Bulletin No. 2220

… Office of Parks, Recreation, and Historic Preservation, in the following bargaining units who meet the eligibility …  BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements between the State of New York and … the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employees

Scio Central School District – Capital Assets (2024M-45)

… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded.  38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Comptroller DiNapoli Releases State Audits

… Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An initial audit report, … were enrolled into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have … were enrolled into Medicaid with multiple identification numbers …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases Municipal Audits

… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits

Opinion 91-2

… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the … Court further declared that: Under the plain language of article X, the State Comptroller is granted the discretionary …

https://www.osc.ny.gov/legal-opinions/opinion-91-2

East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)

… 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, … have written policies and procedures governing separation payments and did not maintain adequate supporting … written policies and procedures to govern the separation payments process and ensure that all separation payments have …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s Office were accurate and timely. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

DiNapoli: Report Finds Mixed Job Picture in Upstate NY

… Somewhat smaller gains occurred in the Finger Lakes and Western New York. Five regions lost jobs over the period, … positions. Such reductions were widespread across upstate. Western New York, the largest overall labor market in the … closely by the Capital Region, Central New York and Western New York; and The Upper Hudson Valley led upstate …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-ny

DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme

… New York State Comptroller Thomas P. DiNapoli and Nassau … sentenced today to up to ten-and-a-half years in prison for his role in a $12 million Ponzi scheme that targeted … charges on Sept. 26, 2019, but later withdrew his plea. A new indictment was secured in August 2020, but court closures …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-scheme