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State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… York's families are feeling squeezed by the high cost of living. The Governor’s proposals for expanding child tax … addressing New York’s startlingly high rate of children living in poverty. These and other proposals and how we pay …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressArea #11 – Physical Controls – Information Technology Governance
… place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsTompkins County – Solid Waste (2014M-336)
… least quarterly. For fiscal years 2011 through 2013, the recycling program has saved the County more than $1 million. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal … provides almost 60 educational and administrative services to the districts, including CBO services. The BOCES is …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeSherburne-Earlville Central School District – Fund Balance (2017M-19)
SherburneEarlville Central School District Fund Balance 2017M19
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … Review and approve all separation payments prior to processing. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… July 1, 2014 through July 28, 2015. Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates … Dobbs Ferry Union Free School District Reserve Funds 2015M264 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Menands Union Free School District – Payroll (2015M-268)
… July 1, 2014 through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Brasher Falls Central School District – Payroll (2016M-57)
… Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Westport Central School District – Internal Controls Over Payroll (2014M-013)
… District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … Findings Town officials did not perform periodic reviews to ensure the accuracy of leave accrual balances. We found …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mVillage of Newark Valley – Capital Planning (2016M-289)
… Purpose of Audit The purpose of our audit was to review the planning process for capital improvements for … and adopt a formal, comprehensive multiyear capital plan to establish the goals and objectives for funding long-term …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice … accounted for and the Court’s computer system was not used to generate a balance due report. Cases in which payment was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fVillage of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices and financial … as a recurring revenue source. Key Recommendation Continue to closely monitor the level of fund balance and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06