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Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours … After a long-term decrease in staffing levels, the size of the state workforce, not including SUNY and CUNY, grew …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023State Agencies Bulletin No. 1159
… Purpose To inform agencies of new earnings codes and procedures for repaying … who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for repaying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s … by the Affordable Housing Corporation, which is a division of New York State Homes and Community Renewal, provides up to … Program is working well to help ease the shortage of affordable housing.” The program, designed to promote home …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersOpinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AGENCIES -- Powers and Duties (authority to make a gift of moneys to town); (expenditure of IDA moneys to improve … This is in response to your inquiry regarding the authority of an IDA to make a grant of its funds to the town for whose …
https://www.osc.ny.gov/legal-opinions/opinion-99-4XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, procedures, and … a contract-related transaction is subject to the Office of State Comptroller (OSC) approval. Who this Chapter is … general contract processing requirements for submission of transactions to OSC for approval. Documentation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial … Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately … The purpose of our audit was to examine selected Company financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,185 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until Nov. 3, … In September the Office of the State Comptroller approved 1185 contracts for state …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberState Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… Postal Inspection Service today announced the arrest of Gennady Galker for allegedly stealing checks from … a stolen identity to further his scheme. Galker is accused of thefts totaling $31,149, including a $1,148 check from DiNapoli’s Office of Unclaimed Funds, and various checks from the Jewish …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeOpinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … channel); (authority to utilize the services of the town highway department to dredge a privately-owned … may expend current tax monies and utilize the services of the town highway department to dredge a navigable channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4State Contract and Payment Actions in December
… State University of New York $14.6 million with Dialysis Clinic Inc. for management of dialysis clinics, and acute and … the COVID-19 pandemic response, including medical and dental supplies and materials. $28.2 million to Maximus, Inc. …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … local government or school district can be given a supply of acceptable standard claim forms. Others should be given … provides consistency in processing and subsequent filing of claims as public records. The combination of original …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … from December 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyFairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138DiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … officials are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two … on taxes despite these challenges.” Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capOpinion 90-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Legal Expenses (reimbursement of private legal fees when town official sued both … Whether a town may reimburse a former town superintendent of highways for legal expenses incurred in defending a …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 2000-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- Service … by a village treasurer may be used to fund a length of service award program for volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget … through 2022. In addition, the city faces the prospects of future risks, which could make balancing the budget more … since World War II. Employment reached a new record of 4.4 million in 2017, 615,000 higher than the prerecession …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadProblem Gambling Treatment Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) has … through September 12, 2018. Background OASAS oversees one of the nation’s largest addiction services systems, with … treatment, and recovery programs, including, as of 2005, problem gambling treatment. OASAS offers services …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to … have done so. The audit covered vendors with a Certificate of Authority that was active at any time during the period … 1, 2018 to August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices