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Valley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Tourism Industry in New York City: Reigniting the Return - April 2021
New York City must develop a proactive strategy that cultivates and attracts international and business travelers to restore the tourism industry to robust health and return to a path of continuous and shared growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2022.pdfComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… debt will be borne by LIPA’s ratepayers until the debt is paid off. In 2014, LIPA reported total debt (including …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… The benefits from four major social insurance programs provide crucial … needs during the pandemic, keeping countless families from slipping into poverty.” New York’s four major social … rates for minimum wage and living wage workers range from 58% to 85% in the other states that offer this benefit, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersOpinion 90-49
… superseded to the extent inconsistent with this opinion. You ask that we reconsider that portion of 1981 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… “Any violation of the public’s trust for personal gain is unacceptable. Thanks to our partnership with District …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… its in-house customer service employees. Registration Suspension Program The Thruway can ask the Department of … registration suspensions there. The Thruway halted the suspension program in January 2018 as cashless tolling was … due accounts, owing $288.4 million, that were eligible for suspension. Of these, 49,740 customers were persistent …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… credit card bills directly from the fire department’s account and writing unauthorized checks to himself. Gaylor … Jr. allegedly deposited these checks into his personal account, which he then used to withdraw cash and pay for …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout … trainings were developed by DiNapoli’s Division of Local Government and School Accountability’s Applied Technology … weeks ahead on cybersecurity issues. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper … over the course of several years due to errors in its billing system and may have exposed patients to unqualified … The state Department of Health allowed more than $15 billion in improper Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Service Business Manager Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly … Service Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for allegedly …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementMiddlesex Fire District – Fiscal Transparency (2025M-130)
… provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)? Audit Period January 1, 2019 … detail the District’s financial position and results of operations and provide the Board with necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … five-member Board governs the District and is responsible for its overall financial management. An elected Treasurer, … five recommendations, partially implemented one recommendation and did not implement one recommendation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September … our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), released … the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Crown Point Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fCUNY Bulletin No. CU-569
… Purpose To notify CUNY agencies of a new deduction code for after-tax (ROTH) contributions to … employees Background On November 23, 2015 the CUNY Board of Trustees approved amendments to the Tax Deferred Annuity … Plan. Furthermore, the resolution includes the creation of a new after-tax 403(b) ROTH option. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunySUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees … To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calComptroller DiNapoli Statement on Rosh Hashanah
… to wish all of my friends in the Jewish community a happy, peaceful, prosperous and healthy New Year. L'Shana …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanah