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Opinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time … of the Town Law, a capital reserve fund may be established and moneys expended therefrom for the construction of any … The procedures for establishing and expending moneys from a capital reserve fund vary depending on whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Equine Health and Safety
… Aqueduct Racetrack, and Belmont Park. The New York Racing Association, Inc. (NYRA) operates the latter three under a … information is recorded in the Equine Breakdown, Death, Injury and Incident Database; and ensure adherence to drug … Other Related Audit/Report of Interest New York Racing Association, Inc.: Financial Condition and Selected Expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyTown of Lansing – Information Technology (2022M-66)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials, we found: The Town had seven unneeded … findings and recommendations and indicated they planned to take corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Custodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was … multiple schools). DOE’s Division of School Facilities (DSF) is responsible for the maintenance, repair, and safe …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightTown of Ulysses - Information Technology (2021M-190)
… review local user accounts and disable those that are unnecessary. Enter into a written service level agreement …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Upcoming School District Release Webinar Presentation
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-12-2022.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… percent above the national average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than the national average of 7.5 percent. Nevada was the highest at nearly 11 percent. … debt. "While a good credit record is seen as an element of strong financial health, bad credit standings can lead to …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtProcurement and Contracting in New York
… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 … Contracts Report and the Consultant Report. The 2024 report covers April 1, 2024 through March 31, 2025, and …
https://www.osc.ny.gov/state-agencies/contractsDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do … 2019. DFTA said it expects providers to put the donations back into the program, but it does not verify that takes …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… pre-numbered duplicate receipts or cancelled checks to facilitate the review of accounting records and reports. … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “The Executive Budget proposal put forth today by Governor … Hochul comes at a time of continued economic growth and improving revenues. State Operating spending is projected …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… a separate distribution line referencing the respective account codes would be used for each type of purchase. Before … string, which includes the Department, Program, Fund, and Account (for Legacy users, the charge line would include … (charge) lines to allocate the payment across various account (object) codes. For Legacy System users, the charge …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… is an association of 32 component and two noncomponent school districts and is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… February 29, 2016. Background The Southampton Union Free School District is located in the Town of Southampton, … to individual departments. … Southampton Union Free School District Special Education Claims Processing 2016M200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsTown of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 92-16
… of room owned by officer and used in official duties) PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of … Law, §103, unless they also constitute contracts for public work ( Davies v Mayor , 83 NY 207; Albion Industrial … beneficial terms and conditions, including price, in the public interest, and not in an arbitrary and capricious …
https://www.osc.ny.gov/legal-opinions/opinion-92-16