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Town of Guilderland – Information Technology (2025M-61)
… 1 If an IT system is compromised, the results could range from inconvenient to catastrophic and may require extensive … technology use policy (IT Policy) prohibits employees from using Town-owned computers for personal use. However, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli Statement on MTA Budget
… New York State Comptroller Thomas P. DiNapoli released the … statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation … continue to work with its partners at the State and in the New York Congressional delegation to receive these funds for …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Roxbury Central School District – Financial Condition (2013M-207)
… to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207City of Binghamton – City Operations (2015M-280)
… May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 … are normally purchased with annual budget appropriations. In 2014, the refuse fund’s revenues per capita were $19.52, … funds are not available. If funds do not become available in the budget, City officials could issue short-term debt, …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town is currently …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Opinion 98-21
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) -- Powers … authority for municipal corporations and districts, in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-98-21DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… Brighton Beach, where the amusement parks, boardwalk and “Little Odessa” have earned global reputations, but the … and Brighton Beach where the amusement parks boardwalk and Little Odessa have earned global reputations but the dramatic …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeSocial Adult Day Services
… in their counties. According to DOH officials, for the two calendar years 2013 and 2014, SADS providers received over …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… the Audit Area Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. In the Town, property owners may submit an application to the … and installation fees totaling $22,800. The Superintendent in office during the audit fieldwork was appointed on August …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … back to August 1, 2013 to provide historical background of the ambulance district’s (District’s) formation. … service, a general ambulance service, or a combination of such services, for the purpose of providing pre-hospital …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising Analyst Brian Selfon of the Public …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackComptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of those years. Norwich City School District - …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsArea #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCity of Yonkers – Budget Review (B6-16-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … District has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… willing, and able to work and have earned sufficient wages in covered employment. Individuals who are incarcerated are … these procedures were not always effective or timely in identifying and discontinuing inappropriate payments. … inappropriate social welfare benefit payments. 351 inmates in these five counties received almost $325,000 in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases State Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-audits