Search
Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Tioga County – Social Service Contracts (2023M-162)
… Audit Objective Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance … community-based agencies (agencies). Key Findings While Department officials generally monitored contracts through …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In … resolve any differences. Town officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Jay – Records and Reports (2023M-22)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Authority (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million … and publicize savings through efficiencies, rather than cutting services, will likely take on added importance given …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York … advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined certain … or agreements (contracts) by SED during the period of July 2012 through July 2018. We selected 13 contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from … Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, primarily … Collections for consumption and use taxes, New York State’s second largest tax revenue source, were the lowest …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsOversight of Hazardous Materials and Waste (Follow-Up)
… SUNY officials have established controls over and complied with hazardous waste regulations that provide reasonable … and accounting for hazardous materials, compliance with legal requirements, and enforcement of restricted access …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followOpinion 88-13
… CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as vice-president and stockholder of insurance company) GENERAL MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% … sells insurance to the village. You state that the village mayor is the vice-president and holder of 19.7% of the voting …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local law, charter, ordinance, resolution, rule or regulation is inconsistent with the provisions thereof. No …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Contract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an authorized signatory …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… Robertson was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation discovered … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Government Accountability - Special Reports
… Special Education Preschool Special Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education Audit Initiative: 2019 Annual Report, May 2020 Preschool Special Education Audit Initiative: 2018 Annual Report, May 2019 Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… gallons of fuel, adding nearly $20,000 to the purchase price and using other companies to deliver the fuel. … DiNapoli’s report concludes that DMNA paid an inflated price for the fuel, up to $1.68 more per gallon than the price offered on state centralized contracts. The rate could …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recovery