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Parkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… Objective Determine if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain … underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in … as of May 31, 2017. The general, water and sewer fund all experienced cash flow issues due to the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… Department officials monitored community-based agencies to ensure that services provided and payments made were in … officials obtained and reviewed backup documentation to verify that services were performed as required before … with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as agreed. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35King Center Charter School - Information Technology (2018M-61)
… and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … awareness training to personnel who use the School’s IT resources. In addition, we confidentially communicated …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Greater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and … capital project status reports to the Board to enable it to properly monitor the project’s status. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to … Update the electronic banking policy and disseminate it to all authorized online banking users. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property … Board of Cooperative Educational Services is a public organization created to provide shared … and services to 15 components school districts. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyOpinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Contract and Payment Actions in April
… in Orange, Rockland, and Westchester Counties. $16.9 million with Jointa Lime Co. for pavement preventive … contractors. Cumulatively through April for calendar year 2024, DiNapoli’s office approved 6,571 contracts valued …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilOpinion 88-57
… certain income criteria are charged at a reduced rate. Section 198(3)(d) of the Town Law provides that the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Long Island Association for AIDS Care
… Inc. (LIAAC). Based on information obtained subsequent to that report, we questioned the authenticity of the documents LIAAC submitted to support the reimbursement for employee health insurance … Long Island Network of Community Services (LINCS), which is self-insured for medical and dental insurance. The CEO of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Lakes, Central New York and Las Vegas. She was arrested on Friday by the Ontario County Sheriff's Office and is being … County District Attorney James Ritts. "This fire official bet she wouldn't be caught as she gambled away public money … District Attorney's Office." Wharton is due back in court on April 18 before Canandaigua City Court Judge Stephen …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftComptroller DiNapoli Releases Municipal Audits
… , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget … and leave time were not operating effectively. Union Center Fire Company – Controls Over Company Funds (Broome …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … audits of the Schenectady City School District , Sidney Central School District , Tupper Lake Central School …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County … ended June 30, 2013, Inspire reported over $6.4 million in reimbursable costs on its CFR for six rate-based preschool … fiscal year ended June 30, 2013, Inspire claimed $226,382 in ineligible costs for its six rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… use. He was arraigned this morning in Shawangunk Town Court. “This fire district literally gave Mr. Denardo blank … Carnright said. Denardo, who is also a state correction officer, is expected to be charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Glen Cove – Budget Review (B7-16-12)
… over the 2016 estimate. This increase is associated with building permit applications that are part of the … settlements. The City’s proposed budget complies with the tax levy limit. Key Recommendations The City should …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Join Our Information Technology Team
… The Chief Information Office oversees the Office of the State Comptroller's information technology services and … development Grow Your Career With Us! A career in State government offers opportunities for advancement on a … cover letter and unofficial transcripts to recruit@osc.ny.gov with subject: IT Apprenticeship. The Office of the …
https://www.osc.ny.gov/jobs/information-technology