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State Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Pleasant Valley – Financial Management (2024M-158)
… develop realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … were underestimated and expenditures were overestimated in the general and highway funds generating operating … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … entered into any new agreements since the initial audit was completed. … The purpose of our review was to assess the City of Poughkeepsie Industrial Development …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as … The purpose of our review was to assess the Village of Catos Villages progress as of …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fNYSLRS Fact Sheet
… members 699,229 (95%) of members are in ERS 36,714 (5%) of members are in PFRS 481,747 retirees 47,042 … retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Hunter-Tannersville Central … result, the District’s risk of unauthorized network access was increased, and it risked losing important data and … The purpose of our review was to assess the HunterTannersville Central School Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… 2017-S-12 ). About the Program Our initial report, which was issued on April 10, 2018, examined whether the Division … the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law states …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followHughsonville Fire Company – Financial Activities (2014M-201)
… manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate police officer to the … subordinate" and "next subordinate officer" refer to the official position or standing of the officer in the police … other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the chief's salary to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … equipment for courthouses. The engineer also generally was to supervise all work and, among other things, decide any … and acceptability of materials or work. The engineer was an officer of a company which was a subcontractor of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Municipal Audits
… at $20,576. Also, the Mooers Volunteer Fire Department was not billed for 2,413 gallons of recorded fuel used, … bidding threshold, one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. … by a supervisor. Leave usage paid, totaling $3,979, was not deducted from leave accruals, and 536 hours of leave …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … Amidst the economic tumult brought on by the COVID19 pandemic the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please … a Procurement Contract / Amendment submitted through EDSS be received by the Bureau of Contracts (BOC)? Contracts … Time. Transactions received after 3:00pm Eastern Time will be received the following business day. What are BOC’s …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpVendor File Advisory No. 6
… will also display “Vendor Classifications,” a designation for the type of business the State does with each vendor. … on procurement and payment activities. References: For specifics, please visit: Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designations