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York Central School District – Network Access Controls (2022M-93)

… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Town of Watertown Fire District – Procurement (2022M-155)

… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

NY Full-Time Equivalent Employees Dashboard

… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014. About the Dashboard FTEs …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard

Beacon City School District – Information Technology (2023M-143)

… Beacon City School District (District) officials ensured network user accounts were adequately managed. Key Findings District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network user accounts are additional entry points into a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

Town of Hector – Employee Compensation (2024M-85)

… Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85

Cayuga County - Procurement and Claims Audit (2018M-274)

… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately … Determine whether County officials procured goods and services in accordance with the procurement policy and …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

DiNapoli Statement on Executive Budget Proposal

… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through … Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… pdf] Audit Objective Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town of … by the members of the Company. Budgeted appropriations for 2014 were approximately $99,000. Key Findings Neither the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez

… of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of grand larceny in the second … Commissioner Garnett announced the indictment of Anna Mendez on one count of grand larceny in the second …

https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profit

Opinion 92-31

… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …

https://www.osc.ny.gov/legal-opinions/opinion-92-31

Opinion 2012-1

… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …

https://www.osc.ny.gov/legal-opinions/opinion-2012-1

DiNapoli: Financial Viability of OTBs in Jeopardy

… New York’s Off-Track Betting (OTB) corporations are at risk of financial insolvency due to the impact of major revenue decreases and escalating costs, according to … $1.2 billion, or 24 percent, during the five-year period of 2009-2013 compared to the previous five-year period. …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardy