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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… – Network User Accounts and Information Technology Contingency Planning (2022M-162), released in June 2023. The … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control … information (PPSI) 1 or disable the network. Without an IT contingency plan, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fOpinion 91-20
… those services provided by the emergency rescue and first aid squads of the fire companies serving the fire … those services provided by the emergency rescue and first aid squads of the fire companies serving the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38DiNapoli Report Tracks MTA's Shifting Revenue Streams
… enforcement and deterrence measures for fare evasion are also necessary to help boost paid ridership in the coming …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… The Board’s Chairman is elected annually by the Board from among its ranks. The Board contracts with the Warren … is managed by a President who is an employee of the EDC. For the purpose of managing the Corporation’s day to day … included 10 numbered audit recommendations. However, recommendation number 3 consisted of four separate bulleted …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fOpinion 88-62
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … to establish one or more public dumps or dumping grounds. In addition, Town Law, §221(1) authorizes town boards to … a "physical public betterment or improvement" within the meaning and intent of General Municipal Law, §6-c (GML, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize keeping the system in a state of good … As the Metropolitan Transportation Authority MTA adjusts to the loss of $15 billion in congestion pricing revenue and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… at 27.1%, while Norwich had the biggest decline at -6.2%. Gas Collections Dropped: A steep drop in gas prices, which were 21% lower in the second quarter of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… pre-pandemic levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales … prepandemic levels according to a report released today from State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… pandemic, is another hopeful sign. We still have a long way to go, and it’s essential that leaders in Washington … $86.6 million, or 5.5 percent, from 2019. State Operating Funds spending through the first nine months of the fiscal … billion due by March 31. December Cash Report Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearCompliance With Executive Order 95 (Open Data)
… mostly related to formatting and completeness with minor issues related to accuracy. Key Recommendations As soon …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataTravel Advisory No. 17
… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionXVIII.1 Capital Projects – XVIII. Capital Projects
… on October 1, 2022, and includes a population (i.e., conversion) of capital project data, that – in most cases … public authority IT systems, into the SFS. Following the conversion, State agencies and public authorities, who are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipDiNapoli Releases December State Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. Total … according to the monthly state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report South … The purpose of our review was to assess the South Orangetown …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdf