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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Background The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementContract Advisory No. 22
… the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemOpinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … in order to provide funds for general village purposes. It is a well-established general principle that a municipal fee … purposes (1991 Opns St Comp No. 91-28, p 84). There is, however, no similar authority for a village to earn a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… eight cities and 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented … and proper long-term planning." The latest round of scores is based on 2016 financial information provided to DiNapoli’s … as stressed in each of the four years. Monroe County is the only municipality listed in "significant" stress each …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing … can use this tool to assist in budget planning, which is especially helpful during periods of revenue and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… and educational services, have increased their share of total employment in New York state (including New York … Country to 18.2% in the Southern Tier. Average annual pay is significantly higher on Long Island and in the Mid-Hudson … from 2022 to 2032, while health care and social assistance is projected to see the strongest growth of any sector …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyeBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… 23: eBay announces the appointment of American Red Cross CEO Gail McGovern, the third female director on its board …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all PILOT … bargaining agreement. Auditors also project the village is underestimating personnel services by approximately … budget includes a $75,000 general fund contingency, which is less than 1% of the village’s general fund budgeted …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal … liability (which the state pays to the Federal Government) is recorded for any covered program whereby the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should … cash flow forecasts. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditSupported Browsers
… come with JavaScript already enabled. If JavaScript is disabled in your browser, you can enable it by changing … and Links Policies for more information about the use of cookies on our website. …
https://www.osc.ny.gov/online-services/supported-browsersGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other … and helpful financial and administrative information is posted to the District’s website in a transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… $751 more deposited than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than … all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsRoosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key … Officer to be responsible for ensuring computerized data is secure, identifying and recommending technology solutions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Accounts Payable Advisory No. 44
… paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm whether: … are enrolled in ePayments . Please refer to Section X.4.D of the Guide to Financial Operations for additional …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsState Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors … project applications. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli: Billions Needed for Repairs to Local Bridges
… Comptroller Thomas P. DiNapoli. While the cost for repairs is staggering, DiNapoli’s report found the number of "structurally deficient" locally-owned bridges has … about how local governments will find funding for repairs is growing as Washington considers changes to infrastructure …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesArea #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … attackers. Code to exploit some of those vulnerabilities is freely available on the Internet and could allow attackers …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementX.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor File. … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewLyons Central School District – Payroll 2022M-71
… in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time … sick days and one employee not being credited 9.5 hours of compensatory time. The payroll supervisor was responsible … salaries and/or applicable CBAs and that leave time is accrued in accordance with contracts and CBAs. Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71