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State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department … repairs and maintenance costs. Also, the department does not monitor in-house maintenance expenses but, rather, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Balance (Suffolk County) The library's fund balance policy does not address the maintenance of surplus fund balance or … by more than $800,000. Also, the city's proposed budget does not comply with the property tax levy limit. Onondaga …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… sale of two series of New York State General Obligation Bonds totaling $634 million through competitive sale. … the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series 2021B Taxable Bonds. The net proceeds from the sale will finance projects …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsDiNapoli: Women in New York Still Earn Far Less Than Men
… diploma. Among occupational groups, New York’s wage gap is highest in the legal field, which also has the highest median earnings. In 2023, women had median earnings …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 2008-5
… of a village fire department must consent, and may be a party, to a fire protection contract between the village and a town, the fire company is not a necessary party to the fire protection contract between the town and …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Contract for (additional protection by county to village); (additional protection by town to village) -- … 810 and 840 also provide, however, that these requirements do not apply to a municipality which, on August 2, 1985, had …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Comptroller DiNapoli Releases School Audits
… – Information Technology (Livingston County) The board did not adopt policies for password management, protection of … overestimated expenditures from fiscal years 2012-13 through 2014-15, which generated $4.2 million in operating … time by appropriating $400,000 in fund balance each year, but did not need to use these funds due to the operating …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government … deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992. She also did not maintain … records, provide financial reports to the board, file payroll reports or remit biweekly withholdings in a timely … clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the former clerk-treasurer …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Town officials did not procure all goods and services in accordance with board policy and applicable statutory … cannot support that all goods and services were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be passed onto …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… billion. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. United processes and pays medical and surgical claims … Plan network, which has led to significant additional savings over the years subsequent to the audits. Between …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped dramatically over the past … today by State Comptroller Thomas P. DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in … funding uncertainty for programs that assist homeless veterans, some programs may be in jeopardy and lose their …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyCapital Asset Management (Follow-Up)
… is used over a long period of time to be a capital asset. New York State has a significant investment in capital …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the following State Government Accountability audits have been released: Department of Health – Medicaid Program: Managed Care Payments to … care in-network providers, with certain exceptions, enroll as participating providers in the state Medicaid program by …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… State laws. Our audit scope period covered March 1, 2014 through December 7, 2016. Background The Office is … Assistance Program) through EBT cards. Recipients can use the cards to make purchases or withdraw cash from a … Office’s monitoring of EBT transactions to be adequate, but identified certain strategic refinements that could help …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsNew York State Employees and Federal Funding – Federal Funding and New York
… The State workforce is funded through a variety of means, including state taxes, fees and federal funding. The New York State Division of the Budget … The State workforce is funded through a variety of means including state taxes fees and federal funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingSelected Programs to Assist Businesses in New York City
… Objectives To determine whether the New York City Department of Small … Advocates and Compliance Advisors provided services to assist businesses in opening, operating, and expanding … To determine whether the New York City Department of Small Business Services provided …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityState Agencies Bulletin No. 2368.1
… the use of Deduction code 433, Unemployment Insurance Owed and notify agencies of new deduction code 509, Unemployment … employees if the employee has received sufficient notice and an opportunity to be heard. The DOL makes determinations … from an employee’s wages, the DOL will notify the employee and provide them with an opportunity to be heard. Upon DOL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-and