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Letchworth Central School District – Financial Management (2013M-332)
… of fund balance in the annual budget. Review reserves and transfer excess balances in compliance with statutory … a plan for the use of the excess amounts in reserve funds in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Red Hook Central School District – Financial Management (2016M-105)
Red Hook Central School District Financial Management 2016M105
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Lyons Falls – Financial Management (2013M-393)
… 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 … As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s appropriations. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393LaFargeville Central School District – Financial Condition (2016M-216)
… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … project values, which reached new highs in 2023 despite a modest decrease in the number of active projects,” DiNapoli … Public Authorities Reporting Information System. The data is not independently verified by the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 2259
… to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and … to provide agencies with information and new instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259.1
… to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and … to provide agencies with information and new instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… New York’s mental health facilities are not ensuring parents and … only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions are … operated, licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on LRI’s CFRs … to the State Education Departments SED Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… pension fund to invest in the companies and funds that are best positioned for the low-carbon future,” DiNapoli said. … It has consistently been ranked as one of the best managed and best funded plans in the nation. Find out how your government …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsDiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersTown of Cohocton – Procurement (2025M-13)
… Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Agencies Bulletin No. 2131
… Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: Earnings Code PFR and the amount paid will … and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. Undeliverable Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… program — safeguarding the most vulnerable and busiest stations, bridges and tunnels — by June 2014. Now, the MTA … than 3,000 cameras and 1,400 access control devices in stations and tunnels, which are linked to a central command …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS Release, … Affected Employees CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax Parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesState Comptroller DiNapoli Releases School Audits
… without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they … claims auditor did not review the supporting documentation for all health insurance claims paid during the audit period … and in compliance with district requirements, except for one payment for $100 that should have been $300. Edinburg …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Central School District , Elba Central School District , Hampton Bays Union Free School District and the Laurens … three reserves which totaled more than $2 million. Hampton Bays Union Free School District – Claims Processing … Central School District Elba Central School District Hampton Bays Union Free School District and the Laurens …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick … remits to the federal government via federal tax policy in relation to the amount each state receives back through … taxpayer dollars, and the role of the federal government in each state’s budget. Comptroller DiNapoli has performed …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsState Agencies Bulletin No. 271
… panel This panel will provide the agency with a record of all retroactive adjustments that were automatically calculated for an employee in PaySR. The adjustments are broken down by the pay period … provide a copy of this bulletin and its attachments to all agency Payroll and Human Resource staff that have access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensation