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Opinion 91-46
… of the Court of Appeals in National Westminister Bank v New York , 76 NY2d 507, 561 NYS2d 541. In Opn No. 84-45, … a "state officer" for purposes of article XIII, §7 of the New York Constitution, which prohibits changes in … the salaries of the five county clerks of the City of New York, who as officers or employees of the Unified Court …
https://www.osc.ny.gov/legal-opinions/opinion-91-46State Comptroller DiNapoli Releases Audits
… system to prevent incorrect payments. Homes and Community Renewal: Housing Trust Fund Corporation – Internal Controls … Program (Follow-Up) (2024-F-21) Homes and Community Renewal (HCR) receives federal funding from the U.S. … four of the five recommendations. Homes and Community Renewal – Internal Controls Over the Governor’s Office of …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 93-12
… advance payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … manner. Neither justice properly pursued collections for those cases where defendants failed to appear in court. … on the town's average dismissal rate and average fines for adjudicated VTL cases, auditors estimate these …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately approve and document overtime for non-instructional employees. As a … hours worked were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was … Officials did not establish adequate controls over network and financial application user accounts to prevent …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… obtaining the state’s business and overpaid for hundreds of household items, according to an audit released today by … from the Comptroller’s office for purchases in excess of $50,000 because they applied the agency’s discretionary … showed that the DDSO could have purchased more than 300 of the 375 items from preferred sources or from another …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsCounty of Rockland – Budget Review (B18-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Contract Advisory No. 24
… for Procurement Contract Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to request Early Pay Discounts from contract … 8.G - Payment Alternatives provides additional details on ACH payments. References: Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesOrange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… ranging from January 5, 2017 to October 29, 2021. Ensure all employees complete IT security awareness training. Key Recommendations Develop written procedures for granting, changing and disabling network user accounts. Evaluate all network user accounts and ensure unneeded user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userLisbon Central School District – Medicaid Reimbursements (2022M-180)
… As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special … transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to … Recommendations Adopt written policies and procedures to address preparing, reviewing and approving timekeeping … water produced with amounts billed and develop a plan to address the causes of significant unaccounted-for water. …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Discontinue the practice of allowing new employees or independent contractors to provide services to students prior to obtaining or confirming fingerprint clearance. Establish a …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mWhite Plains City School District – Procurement of Professional Services (2014M-240)
… the District’s process and procedures for procurement of professional services for the period July 1, 2012 through … providers. Key Recommendations Monitor the procurement of professional services to ensure compliance with District … White Plains City School District Procurement of Professional Services 2014M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… the Court’s financial operations for the period January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has approximately 10,000 … Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of North Greenbush – Town Clerk (2017M-132)
… Key Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate … manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132