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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and … response. … Determine whether the Silver Creek Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… 2307, a Subpoena Duces Tecum to be served on a bureau or department of the State of New York must be “So Ordered” by a … State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, … supported financial records and reports, the Town Board’s (Board) and Town officials’ ability to monitor financial … 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Sherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… position was unknown. The Clerk-Treasurers did not record investment transactions and interest and all interfund …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… report – pdf] Audit Objective Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,022 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/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the fiscal 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-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. … and prepared and signed his compensation checks without a Board member or Department official confirming the payment … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 … taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… renters who fell behind on payments in the pandemic, but this money isn’t getting to them,” DiNapoli said. “The state … that OTDA received only 168,321 applications as of July 30, reflecting fewer than 15 percent of the 1.2 million … ERAP and from the passage of the Tenant Safe Harbor Act, so that tenants understand their legal rights; and Work with …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskOpinion 88-31
… effects of forfeiture on the surety ( see People v Public Service Mutual Insurance Company , 37 NY2d 606, 376 NYS2d … instruments directly derived from the initial one; and (c) terminating with the imposition of sentence or some other …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned … eligible veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followDiNapoli: Organic Farms Growing in New York
… 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a … released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkGeneric PINs
… DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials have not … and DEC Policies. Key Recommendations Issue unique PINs to all employees who purchase fuel. Ensure DEC employees …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCost-Saving Ideas: Establishing an Effective Fleet Management System
… more frequent and costly maintenance than new vehicles. A real life example follows: A county was faced with the choice …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system