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DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… in order to prevent future services from being put at risk. But county officials all need to work together to turn … as of Dec. 31, 2016, the county's combined unassigned and assigned fund balance (excluding appropriated fund balance) … For a copy of the final audit, go to: http://www.osc.state.ny.us/localgov/audits/counties/2018/broome.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While … pool and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state committed to spend an …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… vehicle which was in service for a year or more. Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns … Opns St Comp, 1948, p 351). Subsequent to the above-cited opinions, a three-year period of probable usefulness was … notes are issued" (Local Finance Law, §28.00[a]). Prior opinions, including 11 Opns St Comp, 1955, p 388 and 4 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… have been issued: Department of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 … oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract with the New York Apple Association. Department of Health: Medicaid Claims …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … former employees’ accounts should be disabled on the day they leave local government or school employment and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… and opened on October 27, 1904, the subway system has grown to 469 stations, most of which were built by 1940. … of its stance on the importance of this statistic, Transit has given it a 60 percent weighting of the three components … services that provide limited service to carry the same weight in the overall average as a line that runs more …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during … the Program Lead poisoning poses a major health risk to children. Lead poisoning is most often the result of inhaling … and provide case management and follow-up services for children based on their elevated blood lead levels (BLLs). …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Comptroller DiNapoli Releases Municipal Audits
… manage fund balance and spent down fund balance by $427,000 or 71 percent. The board also appropriated fund … Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego County) …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… Free School District (District) Board of Education (Board) and officials properly manage fund balance? Audit Period July … back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the District’s … balance, which represents the difference between revenues and expenditures accumulated over time. School district …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… New York schools. When students take a financial literacy course, they learn personal finance, budgeting, and … clearly has the attention of the public and a required course in our high schools is being given serious … Just as teens are required to take a driver’s education course before getting behind the wheel of a vehicle, we have …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsMaximus, Inc.
PMA claimed it saved Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incControls Over Selected Expenditures (Follow-Up)
… mission is to provide compensation to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund direct services to crime victims through a network of community-based Victim … to advocate for the rights and benefits of all innocent crime victims. OVS also awards grants to VAPs that serve …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… did not use a real estate broker to identify potential buyers and did not publicly advertise the sale to obtain …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… did not have documentation that they were only paying for transportation for students that lived in the district. Auditors requested documentation for 300 students and found that documentation for 93 of those …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed solid waste … (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in … Determine whether City of Lackawanna City officials properly assessed and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… our audit was to examine the City’s internal controls over cash receipts for the period January 1, 2011, to November 13, … other than the Treasurer’s office collected and reported cash amounting to $3.6 million. Each Department used a different process to collect, report and remit cash to the Treasurer. No one maintained general ledger …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Glen Cove– Budget Review (B7-13-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16