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DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… education into the school curriculum, with some starting lessons as early as kindergarten. Twenty states, including … earnings and select stocks. They appreciate the real-world lessons that can be applied in the future. The importance of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Comptroller DiNapoli Releases Municipal Audits
… funds. The council did not enter into a written agreement with the district management association or monitor how the … the association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying … did not always assess and bill garbage fees in accordance with the City Code. Officials also did not provide adequate …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits
… been partially implemented. Department of Transportation (DOT): Railroad Bridge Inspection Program (Follow Up) … audit report issued in December 2013 determined that DOT was not sufficiently monitoring whether the railroads … improve oversight. In a follow-up report, auditors found DOT has made progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Investing in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8323 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkProposed Regulations
… set forth in this Part] deadline established by these regulations. Such request should be submitted in writing … assumptions and methods of estimation and that these regulations have been satisfied. The certification shall be … Proposed regulations by the Office of the New York State Comptroller …
https://www.osc.ny.gov/legislation/proposed-regulationsState Agencies Bulletin No. 2246.1
… M/C (13) UUP (08) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. On 05/29/2024 employees must: … SSU (01, 21) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. Employees with an Employee Status of Leave of Absence with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2265
… M/C (13) UUP (08) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. On 09/04/2024 employees must: … SSPU (61, 91) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. Employees with an Employee Status of Leave of Absence with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonState Agencies Bulletin No. 2266
… M/C (13) UUP (08) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. On 09/11/2024 employees must: … unit: APSU (31) Have an Employee Status of Active, Leave With Pay, or Leave of Absence. Employees with an Employee Status of Leave of Absence with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article 4-C. However, best practice encourages use of the Contract Reporter, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesReal Property Tax Cap - School Districts Guidance
… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be … Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceGardiner Fire District – Length of Service Award Program (2013M-265)
… Officials granted points for completion of training courses without any record of completion. Only eight of 23 courses were properly supported with certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Salamanca City School District – Financial Management and Payroll (2017M-138)
… Board of Education. The District operates three schools with approximately 1,300 students. Budgeted appropriations … officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The Board … procedures formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… charter, bylaws and code of ethics appear inconsistent with each other as related to conflicts of interest. Not all … to ensure that all disbursements are properly supported with appropriate documentation prior to payment. Consult with legal counsel to address the apparent inconsistencies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Tully Central School District – Financial Management (2016M-359)
… Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected … through 2014-15. Three District general fund reserves with balances totaling over $2.9 million as of June 30, 2015 … levels and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s policies for the period July 1, 2014 through October 31, 2015. … list of those employees who are issued credit cards and report this information to the Board at each reorganizational …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Orange County. The District, which operates two schools with approximately 1,070 students, is governed by an elected … did not maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardChenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of Brushton – Fiscal Oversight (2014M-235)
… perform monthly bank reconciliations or provide the Board with complete and accurate monthly financial reports. The … Clerk-Treasurer has not filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The … reports. Key Recommendations Prepare and provide the Board with complete and accurate monthly financial reports …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… $2.6 million. The District did not have written agreements with 11 professional service providers paid $1.5 million. Key … and adequately supported. Ensure documented compliance with competitive bidding statues and the District’s policies, … services and enter into adequate written agreements with all professional service providers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the … of their solicitation efforts or justifications for not seeking competition, as required. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81