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Urban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … adequate internal controls over the School’s IT system to ensure the School’s computerized data and assets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … each agency. The audit covers the period January 22, 2015 to March 30, 2016. Background The Office of Information … New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… Comptroller’s review and approval of contracts related to the COVID-19 crisis through June 24, 2021. At the … Geneseo. $1.6 million with Bast Hatfield Construction LLC to repair and rehabilitate pedestrian bridges at SUNY New … of New York $14.7 million with Cameron Verona LLC to lease space for Upstate Cancer Center of Verona in Oneida …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilLocal Government – 2023 Financial Condition Report
… governments – for social service programs in counties, to support highways (mostly in cities and towns), and as … Generally, the property tax cap limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. Inflation remained quite low, below …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… from its Help America Vote Act Election Security Grant to enhance the state’s election technology and … funds for ongoing, multi-year initiatives that continue to address constantly evolving cybersecurity threats and … 44% of those inspections beyond the established 1- to 5-year inspection time frames by relying on a buffer …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … both existing and new establishments preparing food prior to obtaining the required inspection. In addition, the … their 2011-2012 Internal Control Certifications submitted to the Division of the Budget (DOB). Auditors examined …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … consistently appropriates fund balance that is not needed to fund operations. Two of the district’s reserves totaling $1.14 million appear to be overfunded. The district’s tentative budget complies …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing authority … shall be exempt from the payment of (a) any taxes or fees to the state or any subdivision thereof and (b) any fees to any subdivision thereof, except where it is provided by or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask … within the county have been held by the county and used to pay the expenses of the unit. You ask whether the county's …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … President) and a new Treasurer (current Treasurer) to fill the vacancy. These changes followed the former …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… for. If not properly managed, unauthorized access to fuel could occur and remain undetected. During the audit … the readings 235 times. This information is needed to effectively monitor fuel. Reconcile fuel records to ensure that fuel was accounted for. Had the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringHigher Education – 2022 Financial Condition Report
… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 percent compared to 2011-12. The State has a higher proportion of private …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… political spending,” DiNapoli said. “We expect H&R Block to do the right thing and respond to this majority vote in support of our proposal by adopting … policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being spent …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical … town officials could consider taking additional steps to increase physical accessibility at selected town …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, monitoring, and communication relating to boat inspections, permits, and early detection and … of invasive species could strengthen its ability to mitigate the spread of invasive species. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOpinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered … For this purpose, a local government is defined to include municipal corporations, school districts, BOCES, …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… and state governments. New York State requires localities to provide funding toward the non-federal share. More than … status. In 2024, the State expanded Medicaid eligibility to undocumented adults 65 and older. Emergency Medicaid will … pay for the treatment of an emergency medical condition to undocumented and temporary immigrant New Yorkers that are …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSmall Businesses and the Economic Recovery: Work in Progress
… one in five small businesses reported a return to normal operations in October 2021, there have been … recovery. Funding from State grant programs has also begun to flow, and expeditiously disbursing these funds remains critical to helping New York’s small businesses continue to recover. …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressOpinion 88-24
… OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private … and compensation for the spouse's labor. This is in reply to your letter asking whether a town board member would have … her spouse are not otherwise paid by the town for granting to the town the right to use the pond. Article 18 of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-24