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Cuba-Rushford Central School District - Financial Management (2020M-7)
… Board and District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through … appropriations, exceeding the 4 percent statutory limit by approximately $1.9 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by $820,000. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Town of Randolph – Justice Court Operations (2021M-76)
… to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates action codes for all cases and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Police Bulletin No. SP-221
… Association of the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from … remains unchanged. OSC Actions OSC will decrease the calculation routine to .658 percent of participants’ total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceHudson Housing Authority – Information Technology (2019M-224)
… level agreements (SLAs) for any IT services provided by third-party vendors. Consider requiring employees to sign …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… adequate oversight to ensure District financial records and reports were prepared, filed and/or audited. Key Findings … consecutive years, an annual update document (AUD), which is a required annual financial report, was not properly … the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Patterson - Information Technology (2020M-37)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of LaGrange – Financial Management (2023M-139)
… which exceeded the Town’s fund balance policy limit by more than $725,000. As a result, it is difficult for the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic growth and improving …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… the Town Hall, such as service counters at an accessible height. 12 components at the Community Center, such as … physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at … Town facilities. Key Findings Of the 541 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at selected facilities. Specifically: …
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)
… (City) officials could take additional steps to increase physical accessibility to programs and services provided at … City facilities. Key Findings Of the 293 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at selected City facilities. …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than … has translated into a longer list of needed repairs in New York City’s subway stations, fewer stations in good …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , … Central School District , Newburgh Preparatory Charter High School , Trumansburg Central School District and the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY -- Membership (simultaneous membership …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… is not required to approve a distribution formula adopted by the county. You state that a county imposes a three per … to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) … the total county sales tax receipts returned to the county by New York State and that the remaining 40% will be …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… and Attorney General Eric T. Schneiderman today announced the guilty plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, … criminal convictions and over $1 million in restitution. I will continue to work with Attorney General Schneiderman in …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theft