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Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Honeoye Central School District - Information Technology (2019M-9)
… have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored personal data, such … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt … comprehensive IT security policies, procedures and plans to safeguard IT assets and data. Ensure staff comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… of approximately $9,000 that may have been unnecessary and/or an improper use of District money. The District could have … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax certiorari reserve may be overfunded … based on past settlement rates. The District does not have a comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Port Byron Central School District – Network User Accounts (2021M-119)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Danby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149State Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 37 deposits totaling $8.5 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Bradford Central School District – Online Banking (2022M-102)
… all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Little Falls City School District - Financial Condition Management (2019M-67)
… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The … and reduces the surplus fund balance. District officials have not developed a comprehensive multiyear financial plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of LaGrange – Financial Management (2023M-139)
… The Board did not develop a multiyear financial plan or manage general fund balance in accordance with Town … the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… report – pdf] Audit Objective Assess whether the Town of Penfield (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 679 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The … proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to assess … into a time of potential economic uncertainty, a focus on the long-term sustainability of the state’s finances and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetOpinion 96-3
… review services) GENERAL MUNICIPAL LAW, §801: A village trustee would have a prohibited interest in a … conflict of interest would arise if a village contracted with either a village trustee individually, or with the firm … or association of which the officer or employee is a member or employee, and in contracts of a corporation of …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … (classification of users based on age and income) TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… proposal received strong support from fellow shareholders at several other companies, and received majority votes at Dean Foods (51.8 percent) and Valero Energy (51.6 … also received significant support from shareholders at Marathon Oil (43.2%), Western Union (42.1%), Waste …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending