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Jefferson Central School District – Procuring Services (2021M-42)
… School District (District) officials sought competition when procuring services. Key Findings District officials did … services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek competition when procuring services. Ensure District officers or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Gloversville Public Library – Claims Processing (2014M-81)
… 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and … public library from the State Board of Regents and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Forestville Central School District - Information Technology (2019M-170)
… implement written administrative regulations to further define the District’s acceptable use policy guidelines. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Medina Central School District - Reserve Funds (2019M-165)
… million in four reserves. While not adopted in the Board’s meeting minutes, District officials have developed a plan to use $5.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire … separate from the Town of Wallkill, in Orange County. The Board of Fire Commissioners is composed of five elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCity of Syracuse – Water System Cybersecurity (2019M-173)
… for staying current on water system cybersecurity threats. The City did not have service level agreements (SLAs) with …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Belleville-Henderson Central School District - Information Technology (2019M-128)
… employees. District officials did not develop procedures for managing, limiting and monitoring user accounts and … employees who use IT resources. Develop written procedures for managing access to the network and financial application. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending … Notably, the state's fiscal problems arise at a time when our economy is relatively strong and tax collections are … higher reserves that will better position the state for when the economic downturn in the cycle arrives. My office …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalChester Union Free School District – Information Technology (2021M-107)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and … any unneeded network user accounts. Monitor Internet use to ensure network users comply with the AUP. District … and have initiated or indicated they planned to initiate corrective action. … Determine whether Chester …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Central Valley School District – Claims Audit (2015M-129)
… Columbia, Frankfort, German Flatts, Herkimer, Litchfield, Little Falls and Schuyler in Herkimer County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Granville Central School District – Fund Balance (2016M-114)
… School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… not attached to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the correct items are received and that the pricing of goods and services from government contracts is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… District officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mThe Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS … Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… information to allow the board to make informed decisions when estimating revenues and expenditures and determining how … of Green Island – Financial Condition (Albany County) The water fund balance continues to be in a deficit position, … to be documented. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County District Attorney Lawrence … probe also found that $4,340 in cash from a Mother's Day raffle was unaccounted for. The audit concluded that Hilchey … that officials keep records of ticket sales and use of raffle funds; and Have the treasurer maintain accurate, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… Inc. on June 6. "Billions of social media users are at risk of being exposed to fake news, hate speech and sexual … accountability to investors by keeping our concerns at arm's length in a conference call," DiNapoli said. "The … public and private equities, fixed income, real estate and alternative instruments. … New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13