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Hornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38NYC Schools Underreporting Bullying and Harassment
… bullying puts students at risk of further harassment. The city’s Department of Education can and should do more to … things are not happening is very troubling. Bullying in schools is pervasive and damaging, but treatable with enough … report reveals alarming shortcomings in the New York City Department of Education’s work to protect vulnerable …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentDiNapoli: Cyberattack Complaints in New York Rise 53%
… vigilance. In 2022, the Governor appointed a state chief cyber officer to lead cross-agency efforts to combat cyber threats and improve the state's critical infrastructure assets’ cybersecurity. The cyber chief leads a newly created Joint Security Operations …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… business, education or health care. Recent policies at the federal level—including higher tariffs and immigration … year. 18 In 2024, there were over 932,400 private sector jobs in New York in industries associated with international … average employment in these industries increased by 1,782 jobs, 0.2 percent, over the same period in 2024; in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdfNew York State Farming and Agriculture – Federal Funding and New York
… is vitally important to New York State, as an economic driver and as the source of resilient local food supply … is vitally important to New York State as an economic driver and as the source of resilient local food supply chains …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight … Brighton Fire District – Non-Payroll Disbursements (Monroe County) District officials did not ensure non-payroll …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… District, which operates two schools with approximately 335 students, is governed by an appointed eight-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… Thomas P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William Tarby pleaded guilty to grand larceny and official misconduct in January, and as part of his plea agreement, cannot seek public office … Thomas P DiNapoli Attorney General Letitia James and the New York State Police announced today …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000West Seneca Central School District - Community Education (2019M-241)
Determine whether the Board and District officials provided adequate oversight to help ensure that community education program fees were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-2019-241.pdfEllicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided … Annually review, update as needed and distribute to officials and staff involved with the purchasing process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Opinion 2007-4
… real property in a separate fund to be used over the course of several fiscal years to fund annual appropriations … real property in a separate fund to be used over the course of several fiscal years to finance appropriations for … compare General Municipal Law §6-o, solid waste management facility reserve fund). Moreover, a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Beekmantown Central School District – Payroll (2017M-26)
Beekmantown Central School District Payroll 2017M26
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Opinion 2000-4
… superseded to the extent inconsistent. March 17, 2000 M. Cornelia Cahill, Esq. Hadley-Luzerne Central School District …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies
… Find information about state audits payroll travel policies accounting and operational guidelines …
https://www.osc.ny.gov/state-agenciesThousand Islands Central School District – Financial Management (2022M-201)
… report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board of … audit school district Thousand Islands …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… local governments that filed their financial reports in time to be scored and designated three villages in … In total, 108 local governments did not file their data in time to receive a FSMS score, a date that is at least three months past their …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… Monitoring System (FSMS) for their fiscal year ending in 2025. DiNapoli’s office evaluated all non-calendar fiscal … with fiscal years ending between Feb. 28 and July 31, 2025, including 518 villages, most of which have a fiscal … includes counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-cities