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Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-111324.pdfState Comptroller DiNapoli Releases Audits
… track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs for these programs. The audit identified $358,254 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtVillage of Washingtonville – Budget Review (B25-6-1)
… the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … budget includes sewer rents revenue of $1.5 million and water rents revenue of $1.2 million. The Village could … of approximately $261,000 in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Local Sales Tax Data, Reports and Resources
… sectors, such as retail trade and accommodation and food services.| Regional Table [.xlsx] 2021 Third Quarter 2021 … summer months. One change was a significant increase in online purchases. Meanwhile, the state’s recent ability to … sales tax" at a single rate on most goods and some services. Counties and cities can impose their own local …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesAll-Agency Contract Evaluation System
… system developed and operated by MTA Headquarters for use by all agencies to report on contractor and … MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for issuing guidelines on ACE. Each agency has the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemOversight of Campus Foundations
… certain the campus foundations conduct their activities in accordance with applicable laws, rules, and regulations. … Key Findings We identified certain deficiencies in SSA’s oversight of the campus foundations and in certain areas of the foundations’ operations. 10 of the 30 …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller Thomas P. DiNapoli … Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… have annual net losses and will not have sufficient funds for its operations. The audit faulted the board for not properly managing the authority’s financial … found that the authority used $6,500 in funds intended for capital projects to cover operating costs. Warehouse …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli Op-Ed in Times Union
… emergency contingencies should be updated to account for potential crises, while establishing boundaries …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionComptroller DiNapoli Releases School District Audits
… not seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … or 5 percent. In addition, auditors determined that when unused appropriated fund balance was added back to the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… filed the annual financial report and the tax cap form late with the Comptroller’s Office; and did not annually …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Contract Participation of Minority- and Women-Owned Business Enterprises
… and public authorities are to establish annual goals for such participation (expressed as a percentage of its total contract spending for the year, net of exemptions and exclusions), make a "good … to DED total contract expenditures of $18.7 million for fiscal year 2013-14, $13.9 million for fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: NYRA's Future Uncertain
… could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise … such as pension contributions, OPEB, and depreciation when calculating the results of its racing-related financial …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Crotona Day Care Center Executive Director Anna Mendez for seven counts of Offering a False Instrument for Filing in the First Degree, a class E felony, in New York … in the Third Degree, a class D felony; Mendez was indicted for three additional counts of Offering a False Instrument …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoCapital Planning and Maintenance
… develops a capital plan that contains budget allocations for asset improvements or renovations. For projects that are beyond its means, the Authority relies … allocated approximately $1 million in operating cash for capital projects. For fiscal year 2015-16, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also did not formally solicit … officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not segregate …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County District Attorney Crawford and Superintendent James for their partnership in fighting public corruption and … through the investigation, indictment, and in preparation for trial,” Crawford said. “As public officials ourselves, we … result to this case — holding Bridget Brown accountable for her betrayal of the public trust when she used her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 91-9
… §75 to include in its annual estimate a reasonable amount for general contingent purposes. A city council of a city of … the board of estimate and apportionment, including an item for general contingent purposes. The city council may be … estimate and apportionment and whether an amount estimated for contingencies would constitute "an item" for this …
https://www.osc.ny.gov/legal-opinions/opinion-91-9