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City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … unforeseen circumstances. The City should refrain from including the additional $1.5 million revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Rochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is … in Monroe County. Earlier this year our office performed a review of the Rochester City School District’s (District) … accordingly to balance the budget. If City Council does not approve a waiver to the cash capital requirement …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5City of Yonkers – Budget Review (B17-6-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a … on the 2016-17 fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Security Self-Assessment – Information Technology Governance
… consider arranging for additional training or a refresher in the near future. Likewise, if only a small handful of … or school, you could ask appropriate follow-up questions. In addition, questions about access to particular software … of your IT systems. It should be noted that the manner in which the answers to the questions are obtained is up to …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… 2022-2023 and have continued to grow in the first quarter of the current fiscal year, according to a report by State … Comptroller Thomas P. DiNapoli. With the legalization of mobile sports betting, the New York State Gaming … their projections that they would create over 4,700 jobs. When all four casinos were fully operational in 2019, jobs in …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingOversight of Hazardous Materials and Waste
… Purpose To determine if SUNY institutions have developed adequate controls to effectively safeguard … New York State Department of Environmental Conservation have detailed regulations defining hazardous waste. The EPA … restricted access to hazardous materials. SUNY officials have established controls over and complied with hazardous …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… as if it won’t affect them and their investors. They can’t have it both ways.” “The silence of fossil fuel companies on … calls for more information, many fossil fuel companies have admitted that climate change is real and that their … their business models, many companies such as ExxonMobil have said that there will be no impact. In their letter to …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Report Examines State School Aid Trends
… districts. Local revenues, predominantly property tax collections, are the largest source of school funding. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Language Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, established a statewide language access … contracted vendor, LanguageLine Solutions (Language Line), for interpretation services. According to the …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… have the opportunity to provide resources on the expansion of employee ownership programs and increase employers’ and employees’ understanding of how they can benefit all stakeholders.” Employee ownership … and educate potential employee-owners on the benefits and drawbacks of EO; Creatively leverage resources or identify …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing mental … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … systems are maintained at vendor-supported levels (i.e., systems continue to be updated and patched by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCity of Newburgh -- Budget Review (B18-6-12)
… to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … prior to adoption of the budget. The City underestimated pension costs by $576,193. The proposed budget did not … Adjust the retirement appropriation to reflect actual pension costs. Add $841,622 to the proposed general fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Long Beach – Budget Review (B18-7-5)
… proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is … modify the budget to agree with the current rates in effect. Modify the budget to increase appropriations for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfDiNapoli: 59 School Districts in Fiscal Stress
… were classified in “significant stress” were: Hempstead (Nassau) and Wyandanch (Suffolk). The nine districts … districts last year were the Mohawk Valley (15 percent); Long Island (15 percent); and Central New York (15 percent); …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress