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Marion Central School District – Procurement (2022M-3)
… bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional … develop adequate purchasing policies and procedures. As a result, officials cannot assure taxpayers that purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the Board as required by the bylaws. The Board did not ensure that the … the Treasurer’s books and records are annually audited when required by law. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNew Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Poughkeepsie City School District – Information Technology (2019M-166)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Town of Clifton Park – Information Technology (2020M-162)
… Establish a comprehensive IT policy or monitor employee Internet use. Implement comprehensive procedures for …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… good repair. Now, more than three-quarters of this money is siphoned off to pay for borrowing and operating costs of … our infrastructure,”DiNapoli said. “While the state is making progress with its capital planning, New York needs … Meanwhile, combined debt service and operations spending is projected to remain at more than three-quarters of all …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: Wall Street Bonuses Fell 44% in 2008
… already lost tens of thousands of jobs and the industry is still continuing to write off toxic assets. It’s painfully … compared with the $32.9 billion paid in 2007. The decline is the largest on record in absolute dollars and the largest … in more than 30 years, but the size of the bonus pool is still the sixth largest on record. DiNapoli also estimated …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Opinion 88-22
… aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under … costs of the park facilities may be included as a part of the expense of sewer district improvements. You also … of the subject park facilities may not be included as a part of the expenses of the sewer district improvements. As …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 89-42
… of the village, under the "Treasury Direct" program. This is in reply to your letter concerning the investment of … "Treasury Direct." Under this system, no physical security is issued, the security being evidenced only by an account … we note that the temporary investment of municipal funds is generally governed by section 11 of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Case Management
… to live independently, safely, and comfortably in one’s home for as long as possible. The New York City (City) … services, benefits, and entitlements needed to age safely at home and maintain their quality of life. DFTA reported … has long struggled with meeting the needs of the City’s growing, diverse older adult population and keeping older …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementInventory Controls
… Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and technology … technical equipment for State employees. Additionally, ITS is responsible for maintaining an accurate inventory of all … all workstations and other hardware assets for which it is responsible. We found significant weaknesses related to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsDiNapoli: Local Sales Tax Growth Slows
… in 2014 suffered the slowest annual growth since the end of the 2008-09 recession, according to a report issued today … across this state know all too well the volatile nature of sales tax revenue in uncertain economic times,” said … continue.” DiNapoli’s report found that nearly 70 percent of the total growth in local sales tax collections last year …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… experienced by many households,” DiNapoli said. “We saw what a large and broad federal response achieved, as the … examining poverty in New York. Subsequent reports will look at specific dimensions of poverty, including food … provides a roadmap to changing these dynamics, and I look forward to passing legislation that will invest in …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… York State Police and District Attorney Callanan, Storrs is being brought to justice for his crimes.” Callanan said, … Comptroller’s Office and the New York State Police, he is being held accountable for his actions. This case serves as a reminder that public service is a privilege, not an opportunity for personal gain.” James …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentCenter Moriches Union Free School District – Payroll (2024M-155)
… totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Pride 2022
… New York has been on the forefront of the LGBTQ movement since 1969, when a riot … LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely … LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. …
https://www.osc.ny.gov/pride-2022Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … There are two schools in operation in the District, with approximately 1,200 students and 200 employees. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Chittenango Central School District – Financial Management (2016M-294)
… policies related to the establishment and use of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294