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Addison Central School District – Procurement of Professional Services (2023M-6)

… providers without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that …

Opinion 2005-3

… fundamental principle of law that school districts possess only those powers expressly delegated by statute or … “municipal corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law … not apply here for several reasons. Section 1726 applies only to the placement or erection of a building, not to the …

Opinion 91-31

… rabies treatment is a local health district charge only if the State Health Commissioner has certified, pursuant …

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …

Village of Middleport – Water and Sewer Rents (2013M-313)

… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …

Town of Somerset – Budgeting for Sales Tax (2016M-419)

… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … million. Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …

Village of West Hampton Dunes – Financial Operations (2013M-390)

… is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is … fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the last four …

City of Corning – Foreign Fire Insurance Funds (2017M-143)

… of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through … City of Corning Foreign Fire Insurance Funds 2017M143 …

DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees

… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice … A North Country court clerk was sentenced yesterday for stealing more than $5680 from Bombay Justice …

Greater Amsterdam School District – Capital Project (2022M-50)

Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.

City of Rome – Solar Power Purchase Agreements (2015M-290)

… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …

Data Breach

… Legislative Program Legislative Session 2021-2022: Data Breach –   Signed into law on December 22, 2021 as Chapter … notify, within 24 hours following the discovery of a data breach or receiving notice of a data breach or network security breach, the chief information …

IT Security: Key 12 Areas of Concern – Information Technology Governance

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

Town of Newstead – Joint Highway Facility Project (2012M-260)

… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately …

2025 Employees' Retirement System Final Rates

Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2024, 2025 and expected long-term rates.

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program.

Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)

Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial

Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)

Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity w

Metropolitan Transportation Authority - Homeless Outreach Programs on MTA Properties (2019-D-1)

The presence of homeless people on MTA properties is a growing concern for LIRR, Metro-North, and Transit customers and staff.