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Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Owego - Board Oversight and Financial Operations (2018M-101)
… complete report - pdf] Audit Objective Determine whether Village officials implemented adequate internal controls to … the deputies’ duties or implement compensating controls. Village officials agreed with our recommendations and … Village of Owego Board Oversight and Financial Operations …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Special Accidental Death Benefit – New Career Plan
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental … reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitVested Retirement Benefit – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Vested Retirement Benefit
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitOpinion 89-3
… §§104, 109-b: The exception for purchases made through the New York State Office of General Services does not apply to a … requirements of section 103 for purchases made through the New York State Office of General Services (OGS): … award a contract to a bidder whose bid varies from the bid specifications, have concluded that a variance which is …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont … the Office of State Comptroller since August 2011. Town of Milford – Justice Court Operations (Otsego County) Although … FD Greene Co Hewlett Bay FD Long Lake FD No 1 Town of Milford New Woodstock FD Town of Pierrepont and the City and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law, it is our opinion that a local government …
https://www.osc.ny.gov/legal-opinions/opinion-91-6New York’s Economy and Finances in the COVID-19 Era
… 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all states have lost … From February through August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only to California in the total number (see map …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… statewide. $2 million with Cha Consulting, Inc. for construction management services at the Riverfront Pump … of New York Inc. for Medicaid analysis and policy support. Division of State Police $3.2 million with East Coast … with El Sol Contracting / ES II Enterprises JV to repair steel and replace the ramp deck on the Gowanus Expressway in …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… General Eric T. Schneiderman announced today the unsealing of an indictment charging Robert J. Schusteritsch, 71, of Florida, with the crimes of Grand Larceny in the Second Degree, a class C felony, and … and Attorney General Schneiderman announced the unsealing of an indictment charging Robert J Schusteritsch with the …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… 64 unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School … Auditors identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… Central School District , Madison-Oneida BOCES , South Country Central School District , Ticonderoga Central School … certification process were not properly segregated. South Country Central School District – Information Technology … of potentially losing $194,852 in state aid. In addition, club collections were not supported by adequate documentation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were deposited in a timely manner. Of the remaining 287 collections, the clerk-treasurer did not deposit 132 … remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, … efforts was not reported, and officials did not post the testing results on the district’s website until 48 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-3
… penalties imposed under that statute. January 29, 1988 Melvin I. Rosenblat, Director Justice Court Fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Glens … audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Glens …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning