Search
Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in … Village of Canajoharie Procurement 2015M36 …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… a fund balance policy or establish targeted funding levels for its reserve funds. The Treasurer did not maintain … Comptroller’s (OSC’s) accounting and reporting manual for fire districts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163City of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Town of Olive - Accrued Leave and Information Technology (2019M-84)
… whether Town officials ensured the information technology (IT) systems were adequately secured and protected against … bargaining agreement (CBA). Design or implement procedures to monitor compliance with their IT security policy. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Binghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … and disable those that are unnecessary. Ensure there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followInspector General
… highest ethical standards and principles in the conduct of its business. Comptroller Thomas P. DiNapoli's Executive Order established the Office of the Inspector General and empowered it to prevent, detect … and deter corruption, fraud, criminal activity, conflicts of interest and abuse within the Office and within the NYS …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) …
https://www.osc.ny.gov/legal-opinions/opinion-92-39State Comptroller DiNapoli Report Details LIRR Delays in 2017
… In 2017, the Long Island Rail Road (LIRR) had its worst on-time performance in 18 years, with an estimated 9.2 million riders … In 2017 the Long Island Rail Road LIRR had its worst ontime performance in 18 years with an estimated 92 million riders …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Comptroller DiNapoli Releases Municipal Audits
… bank reconciliations and failed to supply the members with necessary financial reports. Village of Hempstead – … allowable property tax levy limit. Therefore, to comply with the law, the board must adopt a local law overriding the … and has not filed the required annual financial report with OSC since 2008. Livonia Hook and Ladder Company No. 1, …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… Ronan v Levitt , 73 Misc 2d 35, 341 NYS2d 176 affd 42 AD2d 10, 344 NYS2d 624, mot for lv to app den 33 NY2d 514, 347 …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in … in the number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedXI.17 Protest Procedures – XI. Procurement and Contract Management
… purpose of this section is to summarize the Office of the State Comptroller's (OSC) Contract Award Protest Procedure … be used when an interested party 1 asserts to OSC that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the State procurement process is to facilitate each public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures