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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… a result, Town taxpayers have benefited from a declining tax levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Fishkill – Fiscal Stress (2013M-188)
… Determine how the $758,000 of funds intended for the sewer extension and the $23,750 balance of funds intended for use …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. … located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is governed … or that it is being pursued for payment. Reconcile the manual system for pursuing unpaid tickets to their software …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… condition of the City’s general, water and sewer funds for the period January 1, 2008, to December 31, 2011. … consisting of five members, has overall responsibility for the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Board has not adopted IT policies and procedures regarding remote access, data backup, breach notification and disaster … processing and authorizing change orders. Adopt a remote access policy, comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54State Agencies Bulletin No. 1918
… the 2015-2019 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc … 07/07/2021. Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in a different position on the Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Audits
… vital documents into the most common non-English languages in the State based on census data. Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… report issued in May 2013 determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth … is about once a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of some …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 … Did the Beekmantown Fire District No 1 District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Audits
… with the United States Department of Agriculture (USDA). The program provides rental subsidies for low-income … ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… to engage students, families, and their communities to address this troubling issue.” Chronic absenteeism is defined by the U.S. Department of Education as the share of students who miss … contended with the effects of the virus and its impact on learning, chronic absenteeism increased to 24.1% in SY …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolAccounts Payable Advisory No. 8
… invoice to a vendor. Effective immediately, OSC will reject all vouchers that include more than one invoice. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherUrban Choice Charter School – Information Technology (2013M-53)
… the School’s IT system to ensure the School’s computerized data and assets are safeguarded from internal and external … policies and procedures related to remote access, data backup, computer security, and data breach. The Board has not adopted a disaster recovery plan to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Town of Hartwick – Water District Operations (2017M-250)
… could bill users more equitably if they serviced the water meters. Water rents were not billed to some District users. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Central Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Bedford Central School District - Information Technology (2018M-164)
… Bedford Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164