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Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk … school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending … years ahead. However, the city’s ability to cut spending is limited to what it has discretion and control over, … very real fiscal and operational challenges. The city is limited in where it can make adjustments, and all …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesScarborough Fire District – Board Oversight (2025M-117)
… funds are managed with accountability, transparency and integrity. This critical function can help maintain public …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Division of Criminal Justice Services: Monitoring and Administration of Public Protection Grant Programs (Follow-Up) (2021-F-21) … Auditors identified one exception related to documentation of the authorization or receipt of confidential funds. Since …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… a result, the risk that the district may become the victim of a cybercrime and experience financial losses is heightened. Of the district’s 10 online banking users, six were not … and were inappropriately provided with access. Five of the six users not authorized to conduct online banking and …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… they can use to make financial decisions, a number do not,” DiNapoli said. “Failing to file for three or more … media, who each may rely on the data included within these legally required financial reports. The three filing … of Legally Required Local Government Reports Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateOpinion 2007-8
… in connection with its authority over the fund raising activities of certain fire companies pursuant to General … as a condition on the conduct of those fund raising activities, the submission of a financial report on the … in connection with such contract or contracts. November 20, 2007 Richard G. Boehm, Esq., Deputy Town …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Unified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year for … applicable. OSC Actions Exception Listings and Control-D Report Available Prior to Processing Exception listings and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period … check images. The Board did not require the Treasurer to submit an annual report and did not annually audit the … The Board did not establish adequate internal controls to ensure that all fundraising proceeds are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesState Comptroller DiNapoli Releases Local Government Audits
… revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial … records and as a result, did not provide the board with the necessary information to assess the town’s financial …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and reported … $2 million to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Niagara Falls Water Board – Financial Management (2015M-141)
… Purpose of Audit The purpose of our audit was to determine if the Board is managing the … corporations which were created in 2002 by a special act of the New York State Legislature. The Water Board, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school ticonderoga IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in … Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65DiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… transparency and help the city respond to growing quality of life complaints, State Comptroller Thomas P. DiNapoli … Yorkers are increasingly contacting 311 to report lack of heat and hot water, excessive street noise and illegally … 3.4 million in 2024, up 7% from 2023, with certain types of complaints driving the increase. DiNapoli’s NYC311 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… Comptroller Thomas P. DiNapoli today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate political spending by its portfolio companies. … disclosure from 29 companies in which it has investments of more than $2.73 billion. "We reached new milestones this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingUnified Court System Bulletin No. UCS-266.2
… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollDiNapoli: City of Corning Audit Details Stolen Funds
… It’s unfortunate that we continue to uncover instances of public officials abusing the trust of their communities, but this is another example of our office working with local officials to hold those that …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… from the 4.6% average from 2013-2021. “The workforce is the backbone of state government and many of the employees … the size of the workforce spurred longer hours on the job for many. However, overtime is not a long-term substitute for … with 16,858 people leaving the workforce, an increase of 26% from the prior year. New hiring declined sharply in 2020 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-high