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Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Arkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … in a charter. Ensure the internal audit function is performed and documented. Audit all claims against the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Long Island Association for AIDS Care
… report 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on information obtained … the documents LIAAC submitted to support the reimbursement for employee health insurance (i.e., medical and dental … our examination of medical and dental expenses claimed for reimbursement by LIAAC under their contracts with the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-carePhelps-Clifton Springs Central School District – Network Access (2021M-35)
… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user … District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Opinion 91-22
… company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Opinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute applicable to cities generally which requires certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a record high … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsNYS 529 Program, Scholarships and Grants
… Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and … Authorizes the State to open 529 accounts to support scholarships and …
https://www.osc.ny.gov/legislation/nys-529-program-scholarships-and-grantsLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… complete report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective … measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator positions with … Determine whether the Board and District officials implemented costeffective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to … drinking water and prevent contamination that could result in health problems, according to a report released today by … standards for contaminants with harmful health effects. In New York state, the 2017-18 enacted state budget contains …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionHilton Central School District – Network Access Controls (2022M-200)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… Central School District (District) officials ensured user access controls were appropriate and designed effectively. … Key Findings District officials did not ensure user access controls were appropriate and secure. Officials did … software may be lost or damaged by inappropriate use or access. Regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Great Neck Park District – Capital Assets (2025M-27)
… significant investment of resources, and these assets need to be actively managed to ensure that they are adequately protected. Detailed … tag equipment or record tag information on the inventory list. We reviewed all 30 equipment assets purchased during …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Opinion 2000-7
Whether a fire district board member would have a prohibited interest in a contract with a corporation for snow plowing and lawn maintenance service
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli Announces State Contract & Payment Actions For March 2014
… to added transparency via his Open Book New York website. Highlights for March 2014: Major Contract Approvals … $4.9 million contract with Taft, Stettinius and Hollister LLP for gaming advisory services for the selection of … an $80,000 contract with Roemer Wallens Gold & Mineaux LLP for investigations pursuant to the Assembly sexual …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014State Agencies Bulletin No. 2001
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS (Internal Revenue … tax on the wages of nonresident alien (NRA) employee is subject to an additional withholding amount which is added to NRA employees’ wages for calculating federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific … to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does not maintain their information in the Statewide Vendor File. Therefore, the agency must request a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendor