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Lyncourt Union Free School District – Information Technology (2020M-121)

… operations. District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded and included generic, … shared and former employee accounts. Revoked permissions for eight of the 12 network user accounts with administrative …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… support, which includes a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a DRP template, officials did not obtain it. Without a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Spackenkill Union Free School District – Professional Services (2021M-89)

… professional services. As a result, taxpayers have little assurance that procurements are made in the most …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Arlington Central School District – Network User Accounts (2021M-110)

… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Fabius-Pompey Central School District – Claims Auditing (2022M-83)

… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83

Opinion 92-13

… This opinion represents the views of the Office of the State Comptroller at the time it was … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … same time, reduced the number of legislative seats. The Appellate Division applied as a test for determining whether …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

State Comptroller DiNapoli Releases Municipal & School Audits

… not permitted. The supervisor also did not review canceled check images to ensure they agreed to the board-approved … the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also could not demonstrate that … years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points) and four of the …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 89-8

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to require …

https://www.osc.ny.gov/legal-opinions/opinion-89-8

Opinion 92-9

… defined to be 'an organized body, with defined powers, meeting at certain times and places for the hearing and …

https://www.osc.ny.gov/legal-opinions/opinion-92-9

The Economic Impact of the Great Outdoors

Outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and supported over 241,000 jobs. While New York ranks fourth in the nation on GDP generated by outdoor recreation, outdoor recreation represents a more significant part of the economy in nearly every other state.

https://www.osc.ny.gov/files/reports/pdf/economic-impact-great-outdoors.pdf

Opinion 2002-12

… for retirement, social security, health insurance, workers' compensation and other similar benefits; the bonding … be the subject of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; … and functions (see Village Law §4-412[1]; 1990 Opns St Comp No. 90-53, p 120; see Fairgrieve , supra ). Therefore, …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0

Opinion 2002-12

… for retirement, social security, health insurance, workers' compensation and other similar benefits; the bonding … be the subject of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; … and functions (see Village Law §4-412[1]; 1990 Opns St Comp No. 90-53, p 120; see Fairgrieve , supra ). Therefore, …

https://www.osc.ny.gov/legal-opinions/opinion-2002-12

Opinion 91-2

… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …

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

City of Glen Cove – Budget Review (B7-16-12)

… are part of the waterfront property development which may not occur in 2017. The 2017 proposed budget contains no …

https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12

State Authority Codes

… maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for … Capital District Transportation Authority 55330 Central New York Regional Transportation Authority 55210 City … North Country 21240 Dormitory Authority of the State of New York 21800 Environmental Facilities Corporation 21750 …

https://www.osc.ny.gov/public-authorities/state-authority-codes

Comptroller DiNapoli Releases Municipal Audits

… , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … is handled at the departmental level and has resulted in inconsistencies in the approval of overtime, modifying … and the independent auditor did not have procedures in place to obtain or review canceled check images. Town of …

https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits

Town of Elmira – Financial Condition (2015M-226)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … approximately $3.63 million. Key Findings Town officials have not developed a multiyear financial plan. The Town’s total …

https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226

Compliance With State Arts Education Requirements (Follow-Up)

… there was a material risk that students throughout the NYC public high school system might not have obtained a …

https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-follow

City of Oswego – Community Development (2015M-108)

… program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a … determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real … for addressing the losses that result from uncollectable loans and determining, with advice of counsel, when it is …

https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108