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Village of Old Westbury – Justice Court (2017M-64)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fallsburg Central School District – Financial Condition (2014M-33)
… in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. … Unrestricted fund balance has consistently exceeded the legal limit of 4 percent of subsequent years’ budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through September 30, 2016. Background The Town of Kirkwood in located in Broome County and maintains a … Town of Kirkwood Justice Court Operations 2016M414 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… by an elected five-member Board of Education, is located in the Town of Southampton, Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Accounts Payable Advisory No. 15
… OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWhat is the Real Property Tax Cap?
… the New York State Comptroller (OSC) play important roles in the process. Local governments, libraries, schools (except … stay within the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with a 60% vote. The …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 94-29
… You indicate that these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in … as quasi-criminal rather than civil in nature ( In re Gregory D. , 19 NY2d 55, 277 NYS2d 675 [1966]; Matter of … conduct, the process itself is a civil proceeding ( In re Carmelo E. , 57 NY2d 431, 456 NYS2d 739 [1982]). Thus, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Museum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World … # (92) - 422 Biagio Gumina N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star … The Chief’s Prophecy 1960 Henry Hintermeister 9 Warren Avenue Tuckahoe, New York, 10707 Fraunces Tavern Museum 54 …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… it did require department heads to verify that funds were available before making purchases. However, the … appropriations in the general, water and sewer funds. As a result, the board levied more taxes than were … approximately $1.1 million in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… NYCPS, previously known as the New York City Department of Education, is the largest school district in the United States. NYCPS is considered one district for State Education Department (SED) reporting purposes. In school year … not only is this information not published on its website, but NYCPS does not have an existing policy. For …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… The death rate here is more than 2.5 times the rates of France and Canada and 3.5 times that of the United Kingdom. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited … identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today … The state Department of Health DOH has made limited progress …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… State Comptroller Thomas P. DiNapoli, as trustee of the $160.7 billion New York State Common Retirement Fund, … coalition of 19 investors, today released letters written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond to an earlier request …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtOpinion 92-24
… matter and does not have a paid subscription, may not be designated as an official newspaper. A town board is not … set forth in Public Officers Law, §70-a before it can be designated an "official newspaper" of a town pursuant to Town … does not satisfy these threshold requirements may not be designated an "official newspaper" (Opn No. 88-28, supra ). …
https://www.osc.ny.gov/legal-opinions/opinion-92-24