Search
State Comptroller DiNapoli Releases School Audits
… to help ensure fund balance is maintained in accordance with statutory requirements and reserves balances are … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsLicensing and Monitoring of Proprietary Schools
To determine whether the State Education Departments Bureau of Proprietary School Supervision Bureau is verifying that schools have sufficient resources prior to initial licensing and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 93-26
… issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) … A town board on behalf of an ambulance district may impose fees upon users of the ambulance district services to offset …
https://www.osc.ny.gov/legal-opinions/opinion-93-26West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… students from harassment and discrimination, according to a follow-up report released today by State Comptroller … is a widespread problem that can cause lasting damage to a child’s health and well-being. We need to make sure we … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actOpinion 92-38
… (emphasis added; see also Town Law, §176[11-a], [11-b]; Leap v Finnen , 168 AD2d 432, 562 NYS2d 555). This procedure …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all collections were accurately accounted for and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District District officials ensured only appropriate necessary and authorized software was installed on District computers
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … lack of properly functioning highway equipment contributed to the Town being unable to use more than $73,000 of …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13East Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementDelaware County – Third-Party Contractual Services (2014M-287)
… the County’s policies and procedures for contracting with third-party service providers for the period January 1, … contracts. Ensure that written contracts are entered into with third-party service providers, indicating the contract …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Opinion 91-22
… the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) … previously concluded that a fire police squad is intended to be a component of a fire department or fire company (1971 …
https://www.osc.ny.gov/legal-opinions/opinion-91-222013 Year End Report
… Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole … supported, (ii) were not in compliance with mandated fee schedules, (iii) contained computation errors, (iv) were … to ensure payments comply with the Law and mandated fee schedules. Consider performing a risk assessment to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSUNY Bulletin No. SU-209
… adjustment amount ( can be negative or positive) Control-D Report NPAY729 In order to assist agencies in identifying … Reduction Adjustment calculation, OSC created Control-D report NPAY729 (Earnings Requiring an Adjustment to the … were earned during the deficit reduction period. Control-D Report NPAY726 In order to assist agencies in identifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesOpinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving … at potential risk, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit is the first … in a series looking at issues affecting the elderly in New York. “Absent a universal licensing or registration …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of the State Comptroller. Affected Employees: … in PayServ will automatically populate check information to minimize the possibility of data entry errors. With this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, … school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectSUNY Bulletin No. SU-203
… Purpose To inform agencies of new earnings codes and procedures for … employees with an H1B, J1 or O1 Visa. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … B-1209 issued August 19, 2013, a plan has been established to reduce the compensation of any employee within the purview …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the supervisor and other agencies. Had the town board …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-audits