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Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
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
… policy that defines the responsibility, frequency, scope, storage location(s) and specific method(s) for backups; … State Comptroller’s publication entitled Local Government Management Guide: Information Technology Contingency Planning …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… Johnson allegedly took advantage of his mother’s death to pocket tens of thousands of dollars he was not entitled to,” DiNapoli said. “Thanks to my investigators and Suffolk … office will investigate and prosecute anyone alleged to have stolen from this vital resource.” The arrest came as a …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… New York State Police and the New York State Department of Motor Vehicles today announced Christmas Fish of Halfmoon, N.Y. has been charged with grand larceny for allegedly stealing nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish … State Comptroller DiNapoli announced Christmas Fish of Halfmoon NY has been charged with grand larceny for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Purpose To determine if the Long Island Rail Road (LIRR) used the … purposes and whether the funds were properly monitored to prevent fraud, waste and abuse. Our audit covered the period April 30, 2009 to June 30, 2012. Background The LIRR, a constituent of the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsCity of Lockport – Budget Review (B22-1-8)
… budget contains contingency appropriations of $108,779 (2.51 percent of appropriations) and of $110,290 (2.63 percent of appropriations), for the water and sewer …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward goals several years … Fund balance and reserve policies provide a framework to help guide budgetary decisions and multiyear plans, and … or a reserve policy. As a result, officials continued to accumulate unrestricted fund balance without defining the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66City of Yonkers – Budget Review (B18-6-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … when preparing the 2019-20 budget, the District will have to find additional funding sources and/or reduce services, … impact on students and residents. The City continues to rely on nonrecurring revenue, such as specialized State …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Comptroller DiNapoli Releases Audits
… and Fees (Follow-Up) (2018-F-20) An initial report issued in August 2016 determined that approximately half the fines … numbers, contributes to collection difficulties. In a follow-up, auditors found the MTA made progress in … of Payments to Tough Man Inc. (2018-BSE2-001) Tough Man is a not-for-profit corporation formed to sponsor community …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsIX.12.A Key Provisions – IX. Federal Grants
… must make timely grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash … (i.e., not public authorities or local governments) will be subject to CMIA interest calculations if the total annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… State agencies must adhere to federal identification standards to ensure compliance with grant application and Single Audit … identifier usage can lead to significant delays in federal reimbursements, reporting discrepancies, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberContract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases Guidance: As … Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the Office … (BOC), encourages State agencies to request Early Pay Discounts from contract vendors when feasible. Early Pay …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesPenn Yan Central School District – Network Access Controls (2021M-79)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … District did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userTown of North Greenbush – Town Clerk (2017M-132)
… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m