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North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District … the audit period. Key Recommendations Use a competitive RFP process when contracting for the annual audit and repeat …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalCharlotte Valley Central School District - Information Technology (2019M-27)
… Key Findings The Board and District officials did not monitor computer use policies or adopt adequate IT security … to District officials. Key Recommendations Adopt and monitor comprehensive IT security policies. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137June 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , … Union Free School District – Financial Condition (Nassau County) The district overestimated expenditures by a total of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… by municipal sewer systems, many of which commingle the water from rain and snow melt with the wastewater from homes … unfit for swimming or fishing, and can also impact drinking water supplies. Across New York, the closing of … an investment of $2.5 billion in clean water and drinking water infrastructure projects and water quality …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: 90 School Districts in Fiscal Stress
… were classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); … East Ramapo Central School District (Rockland); Lawrence Union Free School District (Nassau); Watervliet City School … School District (Jefferson), Hudson City School District (Columbia), Maine-Endwell Central School District (Broome) and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressSelected Safety and Security Equipment at Train Stations
… usually between two and four CCTV cameras in the station house and two in each portico, or about six to eight per location. CCTV video from these cameras is recorded on a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… subway service for straphangers. Fines are meant to deter bad behavior, but when Transit fails to enforce its own …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedCOVID-19 Pandemic Small Business Recovery Grant Program
… completed and submitted. ESD awarded the entirety of the $760 million allocated for small businesses ($40 million was …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the first unnumbered paragraph of CPLR, §8018(a). This is in reply to your inquiry regarding payments made to New … Whether under section 392e the county clerk is only required to remit $95 of such fee to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Town of Oxford – Financial Condition (2024M-135)
… condition? Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 … financial reports. The Town’s general and highway fund 2023 appropriations totaled $1.3 million. OSC previously … for possible fiscal stress. Using our recalculated results of operations for the Town for the 2019 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… The state’s efforts to limit Medicaid spending are showing measurable progress with annual … growth at less than 2 percent. Still, state spending on Medicaid is projected to rise by nearly $700 million a year … the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… (f); 8 NYCRR 121.2(c) 10 Software typically comes with a license that grants end-users permission to use one or more … Local governments and schools should closely track their license usage to help ensure they do not inadvertently …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… office completed audits of the Bellmore-Merrick Central High School District , Gouverneur Central School District , … email: [email protected] . Bellmore-Merrick Central High School District – Financial Condition (Nassau County) … his office completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Oversight of Child Protective Services
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … children, families, and communities. OCFS is responsible for overseeing the locally administered child welfare system, … (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency, with …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli Expands State Pension Fund's In-State Investment Program
… Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara Bank. … for in-state companies, which include credit (SBIC), equity (In-State Private Equity Investment Program) and small … Equity Investment Program The In-State Private Program partners with private equity managers investing in New …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… officials and trustees of our pension funds, we are taking bold steps to protect our residents, our economies and our …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Comptroller DiNapoli Releases School District Audits
… and district officials did not implement a prior audit’s recommendations to improve their budgeting practices and … necessary. Clarence Central School District – Financial Condition Management (Erie County) The board and district … for all employees and contractors and periodically update the IT asset inventory records. Weedsport Central …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits