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Town of Hornellsville – Financial Management (2025M-102)
… to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… $77,093 in a timely manner. State law requires collections to be deposited within 10 days of receipt. Without detailed … County) The tax collector did not remit collections to the town supervisor and Wyoming County treasurer within …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six … area, an unlocked cabinet in a classroom, and did not track or monitor who accessed the equipment. Obsolete, unused …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 88-3
… 52 of the Workers' Compensation Law (WCL) regarding the disposition of fines. Subdivision two provides as follows: … Compensation Board. The WCL provides for a different disposition for civil penalties imposed under that statute. … Employers' Fund. As was noted above, however, a different disposition is required for civil penalties imposed under …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of … , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs in nine towns. “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … collecting officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases School Audits
… Central School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central … portable device use when taken off-site. Hicksville Union Free School District – Purchasing (Nassau County) District … School District CSD GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Area #12 – Information Technology Contingency Planning – Information Technology Governance
… equipment destruction, inadvertent employee action or a natural disaster, such as a flood or fire. The plans, … involving the corruption or loss of data or other computer resources from ransomware, hardware failure or human error, … following an unplanned disruption. The content, length and resources necessary to prepare an IT contingency plan will …
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
… District Attorney Raymond A. Tierney today announced the arrest of former Town of Huntington employee Moses K. … alleged to have stolen from this vital resource.” The arrest came as a result of a joint investigation by the … District Attorney Raymond A Tierney today announced the arrest of former Town of Huntington employee Moses K Johnson …
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
… grand larceny for allegedly stealing nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share services, food … with grand larceny for allegedly stealing nearly $13000 of her deceased mothers pension benefits …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve policies? Audit Period January … Did the Town of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan …
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)
… the 2018-19 fiscal year are reasonable. Key Findings The Yonkers Public School District’s budget request is $604.8 … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Albany Community Charter School – Financial Operations (2013M-185)
… the process for selecting and negotiating the related financial terms for the building space needed for school … will provide the School with access to legal and financial assistance, technical support, and advocacy at … thorough analyses of alternatives before making major financial commitments. At a minimum, for future building …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsHomeownership Rates in New York
… ; see also Brian J. McCabe, “Why Buy a Home? Race, Ethnicity, and Homeownership Preferences in …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… and Single Audit requirements. All applicants for federal assistance are required to include a Unique Entity Identifier … following stages: Initial application and award issuance. Payment requests and federal drawdowns. Financial and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberPenn Yan Central School District – Network Access Controls (2021M-79)
… - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured network access … Determine whether Penn Yan Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of North Greenbush – Town Clerk (2017M-132)
… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … 2016, over $13,500 in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132