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DiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault

… P. DiNapoli has filed a shareholder proposal , on behalf of The New York State Common Retirement Fund*, that calls on … publish a report explaining how it is addressing incidents of riders being sexually harassed and assaulted. “For Uber to … succeed, its users need to feel safe and not have a shred of doubt about using the service,” DiNapoli said. “The …

https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assault

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… financial plan. District officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the District’s response …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

Dalton-Nunda Central School District – Financial Management (2020M-92)

… statutes and a Board-approved comprehensive reserve plan. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92

Southern Cayuga Central School District – Financial Condition (2020M-77)

… generated large operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77

Seneca County Probation Department – Restitution Payments (S9-20-7)

… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… the District was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. While the … with the purchasing policy. Thoroughly audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

Town of Butternuts – Disbursements (2021M-62)

… to the Town bank account. Town officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… with respect to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Adirondack Central School District – Information Technology (2022M-61)

… were not needed. The Board did not adopt an IT contingency plan. Therefore, a cyber incident could result in the loss of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

North Greenbush Common School District – Claims Auditing (2022M-112)

… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Wallace Fire District – Board Oversight (2024M-126)

… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

State Comptroller DiNapoli Releases Municipal Audits

… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits

Tioga County – Social Service Contracts (2023M-162)

… for four months. Officials did not ensure a contract price reduction was in accordance with contract terms, … to ensure performance measures are met. Negotiate price reductions based on current contract terms. County …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… Village’s internal controls over information technology and online banking for the period of June 1, 2011, to … is located in the Town of Schodack, Rensselaer County, and has a population of approximately 1,470 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-online

State Police Bulletin No. SP-237

… 2023, the NYS Troopers PBA requested the creation of two new deduction codes to enable the separation of the below … may contact the Police Benevolent Association of the New York State Troopers, Inc. at (518) 462-7448. Questions regarding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545