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Charlotte Valley Central School District – Financial Condition (2013M-232)
… Background The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… the Board’s adopted budgets. For example, found that 20 out of 43 of the 2011-12 adopted budget expenditure lines …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialComptroller DiNapoli Releases Municipal Audits
… County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … focused their audit efforts on the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all commercial drug … To determine if CVS Health remitted to the State Department of Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2240
… The purpose of this bulletin is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid Workers’ Compensation benefits. Workers’ Compensation-related benefits include the … The purpose of this bulletin is to notify agencies that employee participation in taxsheltered annuity plans must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of Harriman and the Town of … P DiNapoli today announced his office completed audits of the Village of Attica Columbia County Department of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… tax collections. This is hurting their bottom lines and many have few options to plug the hole," DiNapoli said. … have received $1.5 billion (16.9 percent) less than they did during that same period in 2019. Table Monthly Local … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustOpinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college board of trustees, may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 601
… work and how to effectively manage multiple windows in PayServ and PS Query Affected Employees All PayServ, PS … Due to revisions, there are now several time-outs in the system that occur at different times, resulting in … applications, users should click on the “Sign Out” and “Log Out,” rather than clicking “X” in the upper right corner …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… in public corruption cases since 2011, including a sitting state senator, a current member of the New York City Council, … in government, and that is why I have made cracking down on public corruption a top priority.” “These individuals … partners to see that public corruption is rooted out at all levels.” Tanski is accused of circumventing …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerOpinion 94-2
… from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of … possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases Municipal & School Audits
… policy or develop annual reserve reports. Clarendon Fire Company – Financial Activities (Orleans County) The treasurer … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Medicaid Costs
… fiscal conditions. With most counties already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to exhausting their … from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of inflation. A …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Suffolk Board of Cooperative Educational Services . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsOpinion 88-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health … and for persons eligible to retire but not yet retired. STATE CONSTITUTION, ARTICLE V, §7: Health insurance benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Comptroller DiNapoli Releases Municipal Audits
… the calculations or verified that ALS employee hourly rates were correct before certifying the payroll each pay …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits