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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
City of Auburn Hydroelectric Power Operations and Software Management 2017M99
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Middlefield – Budgeting (2015M-109)
… them. Key Recommendations Adopt realistic, structurally sound budgets which reduce the Town’s reliance on one-time …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Horseheads – Financial Management (2015M-211)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general … of our audit was to review the Towns financial operations for the period January 1 2012 through July 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 … supported. Discontinue allowing the credit card company to directly access the College’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Are members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and … be based on the amount of your reduced pension benefit. For more information, including the taxability of a PLS …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessForensic Audit of Dual Employment Approvals and Conflicts
… Our audit covered employees with the described dual employment during the period July 1, 2009 through June … There were 16 Transit employees who, because of their dual employment, were violating time limits for consecutive …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsOpinion 97-7
… party (see, e.g. In Re Menschefrend's Estate , 283 App Div 463, 128 NYS2d 738, affd 8 NY2d 1093, 208 NYS2d 253). …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 91-44
… fringe benefits of a municipal officer and employee (see, e.g., 1987 Opns St Comp No. 87-34, p 52). In particular, we have concluded … 1972 Opns St Comp No. 72-897, 21 Opns St Comp 1965, p 601, in which we concluded that a fire district may not pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Preston Fire District – Board Oversight (2025M-87)
… 2024. During our audit period, the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural disasters like storms, … New Yorks Health Department DOH and Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and … Office of Inspector General Mitch Behm announced the indictment of Jael Watts, the owner of Pearl Transit Corp., on ten counts of wire fraud … Thomas P DiNapoli Acting United States Attorney for the Northern District of New York John A Sarcone III and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeOpinion 90-54
… of the Retirement and Social Security Law provide that the right of a person to a pension shall not be assignable. … distribution of a retirement allowance should address the right of the individual to receive a share of the benefit, … select his or her ordinary death benefit beneficiary. The right to change that beneficiary cannot be bargained away. …
https://www.osc.ny.gov/legal-opinions/opinion-90-54State Comptroller DiNapoli Releases Municipal & School Audits
… ensuring payroll payments to employees for miscellaneous activities were accurate, approved and supported. Capital … DOH’s Health Electronic Response Data System. Greenwood Lake Union Free School District – Audit Follow-Up (Orange County) The review assessed the Greenwood Lake Union Free School District’s progress, as of February …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases August Cash Report
… million higher than the state Division of the Budget’s August projections, according to the monthly state cash … of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were $2.8 billion, or 10.5 … from the Enacted Budget. The General Fund ended August with a balance of just under $9.5 billion, $580 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportCincinnatus Fire Department – Financial Management (2025M-91)
… Did Cincinnatus Fire Department Department treasurers and membership ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. District … to access a district bank account. The board’s online banking policy dated April 24, 2013, had not been updated or …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationMaine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14