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Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… [Citations omitted]. (44 AD2d at 222-3, 354 NYS2d at 205). Although the Appellate Division in the YMCA case relied …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Comptroller DiNapoli Releases State Audits
… Medicaid for higher (and more costly) levels of acute care when, in fact, patients received lower-cost non-acute care. In a follow-up, … in place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 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
… analyses and to provide meaningful information to the municipalities. Such information could potentially assist … multiple internal control weaknesses related to CUNY's use of bank accounts. These weaknesses impacted various … bank accounts and expenditures. Auditors also found that as of June 30, 2016, CUNY's Money Market balances of …
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-backState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … professional service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 … were paid $4.1 million (75%). Officials also consistently used the same attorneys since 2011 and an occupational and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, … of our audit was to determine whether District controls are adequate to ensure that financial activity is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Services: Security and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24) Office of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… Purpose To determine the implementation status of the three recommendations in our initial report, … To determine the implementation status of the three recommendations in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … said. “As refund fraud and identity theft increases, my office is working to ensure that only legitimate refunds …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Housing Authority Administrative Expenditures (2016-MS-2)
… Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … Forestville Central School District Transportation Operations and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andClarence Central School District – Financial Condition Management (2022M-46)
… the Clarence Central School District’s (District) Board of Education (Board) and District officials effectively … appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was not … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Delhi - Highway Department Leave Records (2020M-53)
… 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-53City 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 BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Releases Audits
… Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage … Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsUse of Vendor-Supported Technology
… transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara … the remaining recommendations detailed in the preliminary report. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology