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Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… review the Town’s internal controls over water operations for the period January 1, 2013 through November 30, 2014. … an elected five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … IT systems and electronic data. It may be necessary to include outside parties such as the organization’s IT … and services. In the event of an incident, personnel need to quickly recognize situations that are of greater severity …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOpinion 90-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the procedures for the equitable distribution of retirement benefits payable …
https://www.osc.ny.gov/legal-opinions/opinion-90-54COVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … ESD awarded funds according to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programPark Accessibility for People With Disabilities
… Objective To determine if New York City Department of Parks & Recreation facilities were accessible for people … the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or agency), a mayoral agency, is the chief steward of City parkland. Parks’ mission is to plan resilient and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesFishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities risking the health and safety of vulnerable residents according to an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsDeposit Central School District - Financial Condition (2018M-204)
… District officials took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District officials have: Implemented … District officials took action to effectively manage the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204East Ramapo Central School District – Budget Review (B25-5-2)
… the significant revenue and expenditure projections in the District’s adopted 2024-25 budget were reasonable. … voters approved a 1 percent tax levy increase in June 2024, multiple factors led SED to direct the … tax levy, which was ultimately approved by the Board in August 2024. SED’s order noted that the District has faced …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2DiNapoli Announces New Corporate Agreement to Disclose Political Spending
… today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate political contributions in the wake … announced that they are calling on several other companies to adopt transparency regarding their corporate political … spending, the ruling left the door open for investors to demand information on how and where our money is being …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsFederal Employees in New York State – Federal Funding and New York
… their total annual wages compared to other states and the District of Columbia (D.C.). The top five for both measures were California, Texas, Virginia and Maryland along with D.C. For annual wages … the armed forces, the U.S. Postal Service, legislative and judicial branches and other exceptions, the top five agencies …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateOpinion 89-22
… Atkinson v County of Oneida , 77 AD2d 257, 432 NYS2d 970 [4th Dept 1980]). A municipality's duty to maintain its … 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691, 362 NE2d 243 [1977]; … and maintain traffic signals on any road, highway or street in a city, town or village, except a State highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Comptroller DiNapoli Launches Academy for Local Government Officials
… York State Local Officials that will provide an enhanced training program to help local administrators and employees … School Accountability, increases the number of classroom training sessions and web-based seminars offered on a wide … way for local officials to get the professional training they need and deserve.” The Academy provides …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to New York … continue to drive economic activity, but the high costs of housing and doing business could impede future growth. “The economy of the Mid-Hudson region is strong and is being boosted by …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionHomer Central School District - Criminal History Background Checks (2019M-76)
… effectively used District resources to ensure the safety of their students by performing proper criminal history … criminal history background checks on nine out of 157 employees tested. Key Recommendations Discontinue … confirming fingerprint clearances. Conduct periodic checks of employee files to ensure that they have gone through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Environment, Energy and Agriculture – 2021 Financial Condition Report
… 84.5 percent of this total. Sulfur dioxide – 22,751 tons. Fuel combustion by industry produced 51.5 percent of the … ground source heat Tidal energy Wave energy Ocean thermal Fuel cells relying on fuels other than fossil fuel … 2021, New York State’s average residential natural gas price of $11.54 per thousand cubic feet was 18th in the …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… fund will be found and prosecuted,” DiNapoli said. “My thanks to District Attorney Doorley and the Monroe County …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing fundraising proceeds and writing numerous checks to herself. Dieter, 40, was arraigned in Almond town court charged with grand larceny in the third … Treasurer Sally Dieter for allegedly stealing $22000 in cash by pocketing fundraising proceeds and writing …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… – Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced the arrest of Mount Vernon Mayor … The Forensic Audit Section is led by Chief auditor Edward J. Keegan Jr. Also assisting in the investigation was Analyst … Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman announced the arrest of Mount Vernon Mayor …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richard