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Opinion 89-4
… You also ask whether the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor … article 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 … respect to holding collateral must yield to the strong public policy evinced by article 18. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Recruitment Events
… There are no public events scheduled at this time. Learn about …
https://www.osc.ny.gov/jobs/eventsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding … cannot be made. Every bid made to the State or any public department or agency thereof, where competitive …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… (District) officials secured user account access to the network and financial application and developed an information technology (IT) contingency plan. Key Findings … officials, and also determined: The District’s use of two central network management tools for over 10 years has …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRainbow Rhymes Learning Center (Follow-Up)
… in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background … State Education Department (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followXIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and … their response. … Determine whether the Clarence Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 … being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… this settlement will help safeguard Boeing and the flying public against future catastrophe and protect shareholders’ …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Agencies Bulletin No. 994
… as well as other helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is … available training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkCollege of Nanoscale Science and Engineering – Network Security Controls
… College has a number of business relationships with both public and private organizations. As part of these …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation … Authority (NFTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2