Search
Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went undetected because … Routinely review the Treasurer’s work, discontinue using debit cards, and audit and approve claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School purposes. Key Findings School officials did not … the established policy requirements. Key Recommendations Update the financial control policies or adopt a written …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Town of Franklinville – Procurement (2024M-56)
… complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy because the Town Board (Board) members, Highway … officer, were not familiar with the Town’s procurement policy and its requirements. Further, they did not research …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period January 1, 2013 … responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 … were not accurate. The Justice did not maintain adequate case files. The reconciled bail bank account balance did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal … fiscal year were $13.6 million. Key Findings The Bursar’s Office did not grant tuition waivers in accordance with the … for services received and student refund checks were printed and disbursed without approval. College officials did …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedState Comptroller DiNapoli Releases School District Audits
… Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company … lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitCUNY Bulletin No. CU-797
… S6 CS Forum Loc300 White Collar SB Teamsters City Employee SE Teamsters City Employees SF DC37-Local 2054 SJ DC-37 Local … Brotherhood of Teamsters, Local 237 05/02/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ New Negotiated Salary … Institution 8 Current Electrician 07/25/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ 02/15/2024 Institution 8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-paymentOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-15
… contributed to the disability in a substantial degree (see McNamara v City of Syracuse , 60 AD2d 753, 400 NYS2d 604; see …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-3
… a prohibited conflict of interest. However, the supervisor and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an exception in General Municipal … to a municipal office, however, does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 1404
… May checks 7/23/2015 Administration June checks 7/29/2015 Institution June checks 8/6/2015 Administration … stored in the following new pages in PayServ: Agency Emp WC Leaves Path: Payroll for North America > Employee Pay Data … on a paid workers’ compensation leave, the Agency Emp WC Leaves page will be automatically created and populated by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four … York’s construction industry is booming,” DiNapoli said. “In 2018, the construction industry was nearly 11 percent … to working with him to ensure the building industry in New York continues to thrive.” In 2018, New York had the …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingState Agencies Bulletin No. 2345
… CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … (CSEA), employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an annual allowance. In addition, a memorandum dated 05/15/2025 from the Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentState Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits