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Valhalla Union Free School District – Network User Accounts (2022M-26)
Determine whether Valhalla Union Free School District District officials adequately managed network user accounts in order to help prevent unauthorized use access andor loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of Stony … projections in the tentative budget are reasonable. The 2014 budget includes estimated revenues of $1.5 million in …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkCanton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors found … fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. County of Rockland – … government money is spent at Open Book New York .Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… February 18, 2021 Edition Selected Economic Trends More Than 1.7 … benefits have provided badly needed support to millions of New Yorkers who are struggling with the economic … funds from those contributions are depleted, states may draw advance payments from the U.S. Treasury’s Unemployment …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021State Police Bulletin No. SP-156
… Purpose To inform the Division of State Police of OSC’s automatic … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ … page for Earnings Code EXP. If an employee is appointed to an ineligible position effective after receiving the 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-176
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… Motor Vehicles registration suspension program, submitting only a limited number of registrations for suspension each …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… District , Springs Union Free School District and the Wayne Central School District . “In an era of limited … nearly four times the 4 percent statutory limit. Wayne Central School District – Financial Management and Property Purchase and Disposal (Wayne County) District officials have made limited …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E Felony). “This official …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Arthur Bruckner (Lawrence’s father); Allan Lebovitz; and Robert Thaler. From January 1, 2007 through June 8, 2011, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards … robust reporting standards on workplace safety.” Dollar Tree , which operates nearly 5,000 dollar stores in 48 … requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s agreed with Comptroller DiNapoli’s request …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… Next Generation 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would … allow photos, voice and video calls and text messaging to be rerouted to other county call centers when major events like natural … Next Generation 911 NG911 is a longpromised upgrade to New Yorks emergency communications system that would allow …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Opinion 89-7
… (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; … board may not pay the members of the board of assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation to assessments. You ask whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-7