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Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… also mean that medications are not ordered when they are in low supply or not available when needed. The audit … were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the health center said they did … not be accounted for out of the 2,298.25 units listed in the sampled Centers’ records 712 packages of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersNassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… New York commonly referred to as Southern Tier, has a population of approximately 200,600. The County is governed … to support current and future operations or provide a mechanism to cover budgeted revenue shortfalls and, … County incurred a cash flow shortage in the general fund that required the issuance of short-term debt to borrow …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and … service providers. Obtain quotations as required by the procurement policy prior to making purchases that fall …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andContact Update Online Help
… Applications section, click on the Office of Operations Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. When updating information, always provide business contact information rather than personal contact information. …
https://www.osc.ny.gov/contact-update/online-helpNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… and from approved Medicaid medical service providers. It is alleged that the defendants acted in concert with each … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the … the New York State Medicaid Program. The investigation is ongoing and anyone with information is urged to contact …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Preparation: The following is a discussion of each public benefit corporation, public authority, not-for-profit corporation and similar entities (collectively called public benefit corporations) considered for inclusion within … The following is a discussion of each public benefit corporation public authority notforprofit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2003. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not … the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires municipalities … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Harpursville Central School District - Financial Condition (2018M-120)
… District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, respectively. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… use of UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Opinion 90-28
… of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). The term "contract" for … be no "contract" with the town for purposes of article 18 (see 24 Opns St Comp, 1968, p 561). Therefore, the board … or vote on a particular matter (see Opn No. 78-318, supra ; 26 Opns St Comp, 1970, supra ; see also Dykeman v …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… class E felony, in New York County Supreme Court. Alvarez is also charged with one count of Grand Larceny in the Third … the Democratic primary. While running for office, Alvarez is alleged to have knowingly accepted straw donations … for its partnership on this investigation. This case is being prosecuted by Assistant Attorney General Kevin B. …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… Applicants who were next in line for coveted Mitchell-Lama apartments were skipped over for people farther down the waiting lists because of lax oversight and poor controls, … Southeast, a 174-unit co-op in Greenwich Village. Next in Line for an Apartment, Skipped Over Over nearly three years — …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skipped