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College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTown of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections … real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest … the Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with … conflict of interest, the Town Supervisor (Supervisor), and another Board member approved the $13,183 payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Hammondsport Central School District – Multiyear Planning (2024M-54)
… the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Addison – Board Oversight (2024M-8)
… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of … to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required … monthly public pension. This sentence represents the first time a public official in New York State surrendered their …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Contract Advisory No. 26
… where competitive bidding is required by statute, rule or regulation shall contain the following statement subscribed … competitive bidding is not required by statute, rule or regulation may contain, at the discretion of the department, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Department of Agriculture and Markets: … report. Of the four prior audit recommendations, two have been implemented and two recommendations have been partially implemented. Division of State Police: …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a … fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its … Inc. Limited Brands About the New York State Common Retirement Fund The $180.7 billion New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending