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Evans-Brant Central School District - Information Technology (2019M-121)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Comptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsBecoming Eligible for a Benefit – Article 14 Benefits
… your contributions, you will have earned the right to receive a pension once you meet the minimum requirement of … public employment. Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. As a vested member, you may leave public …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitBellevue Fire District #9 – Procurement (2018M-5)
… #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5DiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… failed to double-check his actions,” DiNapoli said. ”I thank District Attorney Carnright for partnering with my … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: Organic Farms Growing in New York
… were operating across the state. New York rated fourth in land acreage, with 213,000 acres of land dedicated to organic farming, exceeded only by …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkVillage Official Heading to Prison for Stealing More Than $100,000
… business records in the first degree (class E felony). Her arrest was the result of an audit and investigation by … taxpayer funds over a five-year period. As part of her plea agreement, Bailey must pay full restitution. … we are working with law enforcement to act swiftly to punish those who abuse the public’s trust. I want to thank …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… Reporting Package (AFRP), is used by the Office of the State Comptroller (OSC) to gather data-in-process which has … quarterly for entities to report data-in-process for the State’s June 30, September 30 and December 31 interim … internet based reporting system used by the Office of the State Comptroller OSC to gather datainprocess which has not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fPort Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… review was to assess the Warren County Local Development Corporations Corporation progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up … (15.4%). Sales tax receipts for New York City totaled $2.1 billion in the third quarter, an increase of nearly 28% … sales tax collections in the third quarter of 2021 grew 8.6% ($409 million) over the pre-pandemic third quarter of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterChallenging a Determination – Regional State Park Police Plan
… We can pay only those benefits authorized by law, and cannot pay …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42DiNapoli: 529 College Savings Program Lowers Fees
… costs for the Program's Direct Plan . New York taxpayers can deduct their annual contributions to NY's 529 Program up … disclosure booklet here or go to: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf *May be subject …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfBelleville-Henderson Central School District – Mental Health Training Component (S9-21-23)
Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/belleville-henderson-s9-21-23.pdfClaims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54.pdf