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Town of Amherst – Information Technology (2025M-120)
… systems that can communicate with each other, often for the purposes of accessing, sharing, maintaining and … stored on connected systems. A town relies on its network for daily business functions, such as maintaining financial … of Information Technology (IT Director) is responsible for managing the Town’s IT resources, including securing …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 2005-4
… the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit accrued … LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Afton Central School District , Chateaugay Central … School District , Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services , Lancaster Central … School District , Victor Central School District , Town of Webb Union Free School District , William Floyd Union …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0The Increasing Threat of Identity Theft
… consumer advocates offer a number of other recommendations for individuals, which are detailed in this report. As policy … financial documents when they are no longer needed. Don’t give out personal information unless you are sure you are … through AnnualCreditReport.com and other sources. Don’t click on links sent in unsolicited email. Be careful using …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftRecent Trends and Impact of COVID-19 in Brooklyn
… Español | Kreyòl Ayisyen | 中文 Highlights Brooklyn has the largest population of the five boroughs with … last decade (9.1 percent). Private sector employment in Brooklyn grew by 47.5 percent from 2010 to 2019, faster than … and bars. The pandemic and public health response led Brooklyn private sector employment to decline by 19.3 percent …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOpinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… B – Pending Budget Check OR V – Pending OSC M – Matched Pass B – Pending Budget Check P - Pending Budget Pending B – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… expenses are program appropriate and consistent with contract requirements. Our audit covered the period April 1, … detailing problems found with payment claims submitted by one Institute contractor (the Long Island Association for … are allowable and actual costs do not exceed budget line item amounts. However, the Institute does not require …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSelected Aspects of Capital Program Project Management
… provides a planning schedule, and identifies options for financing the plan. Each capital program is broken down … are completed on time and within budget. Key Findings For our review, we sampled six projects with a total budget … construction, leading to delays and additional costs. For instance, in one project, an omission by Transit’s design …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … of the clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … resulted in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials … In addition, the superintendent did not obtain quotes for $27,000 in tool and auto part purchases. The board also …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … vehicle (EV) chargers where they are most needed by New York’s nearly 50,000 registered EVs, leaving nearly half … charging stations, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Compared to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
Young adults in New York are facing a complex economic landscape including higher unemployment rates increasing costs and larger debt burdens challenging their financial wellbeing according to a report by State Comptroller DiNapolil
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: Binghamton City School Finances Progressing
… increase was 3.4 percent. This was lower than the average for other upstate school districts (3.5 percent); other small … as “susceptible to fiscal stress.” This designation allows for early actions by local officials to prevent school … and their comments are included in the final report. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie County) Town officials structured and awarded a bid for public works projects inappropriately, and managed the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Elmira , Village of Hunter , Village of Irvington , Long Island Workforce Housing … fund, both of which have fund balance deficits. Village of Hunter – Cash Receipts and Board Oversight (Greene County) … office completed audits of the Town of Elmira Village of Hunter Village of Irvington Long Island Workforce Housing Act …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015. Background Hawthorne is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Hawthorne is reimbursed for preschool special education services through rates set by … Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claims