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Great River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of … Did the Great River Fire District District Treasurer provide the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases Municipal Audits
… County) Town officials did not adequately safeguard and account for department assets. Officials did not maintain an … General Services contract pricing option. Glen Aubrey Fire Company – Board Oversight (Broome County) The company board did not ensure compliance with contracts or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 … by mentally ill or developmentally disabled persons who are employed in State-operated special employment, … cannot be paid until legislative passage of the NYS budget has occurred. *This does not apply to employees of the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksAdult-Use Cannabis (AUC)
… The Marihuana Regulation and Taxation Act (MRTA) was signed into law on March 31, 2021, legalizing adult-use cannabis … deposit AUC tax revenue for counties and New York City into the same bank account in which sales tax distributions … these funds distributed to a separate bank account should log into the Statewide Financial System (SFS) Vendor …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2179
… may have been eligible for a one-time lump sum payment. Payroll Bulletin 2129.2 (CSEA), Payroll Bulletin 2148.1 (M/C), and Payroll Bulletin 2165 (PEF) outline the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson … Fire Department. I thank Westchester District Attorney Anthony Scarpino and State Comptroller Thomas P. DiNapoli for …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… the elderly in New York. “Absent a universal licensing or registration requirement, no agency has a complete accounting … comprehensive system of regulation, such as licensing, registration, or mandated inspection, is warranted as the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsOpinion 94-2
… from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of … possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… be able to put its trust into government, and I’ll do my part to find those who violate that trust.” “Individuals who … The case is pending before Saratoga County Court Judge Jerry J. Scarano. The Attorney General and Comptroller … by Executive Deputy Attorney General for Criminal Justice Kelly Donovan. The investigation was handled by Investigator …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… segments. Firewalls control network communications using rules that specify which communication types are allowed … the network administrator should configure firewall rules to allow only those communication types that are needed … by comparing communication characteristics to defined rules. Understanding the capabilities of each type of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionCounty Medicaid Costs
… last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during … expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures accounted for 19.1 percent … tax growth rate of 2.5 percent experienced from 1993 to 2003. This magnitude of property tax levy increase would …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Agencies Bulletin No. 2425
… to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson. Affected Employees: Seasonal employees in … to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment. Effective Dates: The increased Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2425-fiscal-year-2025-2026-increase-seasonal-location-pay-and-seasonalRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Audit Period July 1, 2023 – March 20, 2025 Understanding the Audit Area School officials must secure and protect … training helps prevent accidental breaches, which are often caused by human error. By prioritizing the security … When unneeded user accounts remain enabled, the school has an increased risk that disgruntled employees or attackers …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 601
… 10/26/04. Warnings and Time-outs in OSC e-Government Web Site, PayServ, PS Query and Control-D There are several … encounter when using these applications: OSC e-Government Web Site – Authentication System The OSC e-Government … After 20 minutes of inactivity in the OSC e-Government Web site, the following screen will appear that allows users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ticonderoga – Capital Project Management (Essex County) … board did not provide adequate oversight and management of capital projects. Town officials did not monitor activity … million were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a single … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to install 10,000 public electric vehicle …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… New York’s 107 local Industrial Development Authorities … in 2021, followed by towns (18.5%), cities (12.3%), New York City (7.4%), villages (0.5%), and city-town IDAs … operate on a calendar year basis, several, including the New York City IDA, do not. DiNapoli’s report found that: Tax …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billion