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Center Moriches Fire District – Fiscal Transparency (2025M-113)
… parties could not easily assess the District’s financial standing. Specifically: The Board hired Certified Public … after the fiscal year end. Furthermore, the 2024 audit was still in progress as of November 15, 2025. Additionally, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… their own way, with some simply accepting what the student listed for residence on their application. Auditors … students. Auditors randomly sampled 1,207 graduate student application assessments from the seven campuses (out … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Comptroller DiNapoli Releases Municipal and School Audits
… Long Beach City School District – Financial Management (Nassau County) The board and district officials did not … of Cooperative Educational Service (Westchester County) BOCES officials did not adequately secure nonstudent network … records and develop an IT contingency plan. As a result, BOCES officials cannot ensure that IT systems, which contain …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … statute or code of ethics, were found to be inconsistent with public policy or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention … The New York City Administration for Children Services must improve its oversight and monitoring of youth …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthThe Domestic Relations Order – Divorce and Your Benefits
… we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderComptroller DiNapoli Releases Municipal Audits
… of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company … library and parking funds are reasonable. However, the water and sewer funds’ tentative budgets are not balanced, … said they recognized the deficit, and planned to raise water and sewer rates to make up the difference. The …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system security: …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Delaware County , Fulton County Industrial Development Agency , Village of Medina , Village … State Comptroller Thomas P DiNapoli today announced his office completed audits of Delaware County Fulton County …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases December State Cash Report
… collections through the first three quarters of the fiscal year declined $1.2 billion, or 2.2 percent, from the same period last year to $53.2 billion and were $29.9 million lower than mid-year Financial Plan projections, according to the state cash … collections through the first three quarters of the fiscal year declined $12 billion or 22 percent from the same period …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the cognizant state agency. Projects do not appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyComptroller DiNapoli Releases Municipal Audits
… Activities (Westchester County) Controls over cellular tower revenues and disbursements were adequate. However, the … of 3,135 units (42 percent), while one developer of a 24-unit development opted to pay a fee in lieu of designating …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Join Our Information Technology Team
… The Chief Information Office oversees the Office of the State Comptroller's information technology services … Information Technology Specialists perform a variety of technical activities including: Network and system design, … and design Design, development, and administration of database systems Application development Grow Your Career …
https://www.osc.ny.gov/jobs/information-technologySky Light Center Inc. – Supported Housing Program
… as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations Follow up on the unsupported …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programLong Island Association for AIDS Care, Inc.
… objective of our examination was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS or at … 2018. LIAAC rents its principal place of business from the Long Island Network of Community Services (LINCS), a related …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incCollection and Use of the Motor Vehicle Law Enforcement Fee
… insured in the State. The Fee is collected by the insurance companies and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. … fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … 17 employees with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
To determine whether the Long Island Rail Roads Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time within the required scope and quality and within budget
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management