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Town of Hartford – Online Banking and Information Security (2016M-385)
… and level of service required. The Board has not developed computer security and disaster recovery plans. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385VI.3.A Overview – VI. Budgets
… are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by … are the movements of authorized budget amounts from one appropriation to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… in December. “This is a victory for the many shareholders who are concerned about racial inequity in corporate America. … its workplace, in the wages it pays and in the products it sells, will help ensure the company is confronting …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditOpinion 97-4
… and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… so that the County can receive reimbursement for services provided for special needs. Develop and adopt IT …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Yonkers – Budget Review (B25-6-6)
… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… seriously and are working on a corrective action plan,” DiNapoli said. The Syracuse-based public authority … a thorough analysis of needed renovations, including a roof replacement. It also lacked a business plan for securing … the building is currently unrentable because of its bad roof and damage from vandalism. The authority is paying …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli Op-Ed in Times Union
… last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Agencies Bulletin No. 235
… the Office of the State Comptroller recognizes that it is not always possible for agencies to complete their … retroactively as the dates of the plans permit. ** There is no limit on retroactive payment of location pay and geographic differentials when the entire agency is located in an eligible area. Summary of Revisions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The … effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Sachem Central School District – Fund Balance (2017M-151)
… review the District’s financial condition for the period July 1, 2011 through February 28, 2017. Background The Sachem Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… the 2017-18 fiscal year total approximately $51.8 million. Noteworthy Achievements We reviewed all payroll records for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Village of Clifton Springs – Board Oversight (2014M-099)
… documented annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a … Recommendations Annually audit the records of the Village Justice and the Clerk-Treasurer. Develop a formal, written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute this report to the Board. …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Pre-Retirement Consultations
… you’re nearing retirement, you may want to speak with one of our representatives to review your benefits and ask any … different retirement dates or a beneficiary’s date of birth. When you’re done, you can print or save your … what to expect after applying and things to be aware of during retirement Find your retirement plan publication to …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… state and city budgets.” Securities industry performance is traditionally measured by the pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 132 member firms, down from … expenses by 2.1% over the previous year, which is less than the rate of inflation. It is likely that the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Some NY Schools Not Reporting Bullying or Harassment
… DASA bias categories such as race, ethnicity, weight or sex. DiNapoli recommended that SED take steps to assess …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment