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Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Clarence 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
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOpinion 97-19
Whether a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Oversight of Persons Convicted of Driving While Intoxicated
… 55 alerts) to determine if the alerts met one of the referral requirements, and if so, were the referrals made. We …
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
… The state Department of Health (DOH) is not adequately overseeing … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found DOH at … FINDS The state Department of Health DOH is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 91-59
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys except as otherwise provided in any special law. Therefore, where an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1991 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… Fiscal Year 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses … reforms were amended in subsequent years to re-authorize bail for a limited number of offenses. …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Cortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member … and canceled check images. Record all transactions in a timely manner. Comply with the Department’s by-laws by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… District’s controls are adequate to ensure that financial activity is properly recorded and reported and that District … the Board with monthly reports showing budget-to-actual activity to assist the Board in monitoring the District’s … Districts controls are adequate to ensure that financial activity is properly recorded and reported and that D …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCUNY Bulletin No. CU-602
This bulletin informs agencies of the changes to the TIAA Action Request AC1767 form
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesComptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1649
… account and mailed to the agency with a transmittal letter. Under the new business process, all paychecks issued … Checks will no longer be accompanied by a transmittal letter. They will automatically be addressed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New … The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. … with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20