Search
Rainbow Rhymes Learning Center (Follow-Up)
… State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit … (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. … State Education Department: Rainbow Rhymes Learning Center Report (2009-S-84) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… [read complete report – pdf] Audit Objective Determine whether the Town of … property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… officials secured user account access to the network and financial application and developed an information technology (IT) contingency … This increases the risk of unauthorized access, lost data, and inability to recover from a network disruption. We …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCity 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 Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Fund (Fund) and the Fire and Police Pension Association of Colorado (FPPA) filed against the directors of The Boeing … Fund Fund and the Fire and Police Pension Association of Colorado FPPA filed against the directors of The Boeing …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… [read complete report - pdf] Audit Objective Determine whether Town of Delhi (Town) … injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Releases Audits
… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown 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-203Outreach Events
… property. Date Event Address County February 2026 February 11, 2026 10:00 am - 2:00 pm 2026 Black History Month Celebration Empire State Plaza, …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsClarence Central School District – Financial Condition Management (2022M-46)
… $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, … our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College 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-controlsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … State public benefit corporation responsible for public transportation in Erie and Niagara counties, including … To determine whether the Niagara Frontier Transportation Authority was complying with requirements to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 97-19
… if he or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… have a prohibited interest in renewal of such a contract and in any additional contracts entered into with the … by the board of supervisors, would authorize the contracts and that the board of supervisors would audit claims … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… same purpose. In addition, residents of Yonkers pay the only local income tax in the state outside of New York City. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… Background In New York, Driving While Intoxicated (DWI) is a serious crime that may be adjudicated as a misdemeanor or … manufacturer and prevent the driver from starting the car. Once the vehicle is running, drivers will be prompted to … to verify that offenders who disclaim vehicle ownership do not have vehicles registered in their names. Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … fire insurance tax moneys to provide death benefits to family members of deceased volunteer firefighters, and to … tax moneys to fund a death benefit payable to the family of deceased volunteer firefighters since, in our …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety