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Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Erie County. The District, which operates 12 schools with approximately 7,180 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… There are four schools in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of … Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Canandaigua City School District – Procurement (2022M-141)
… totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors … being overpaid to the vendor. Key Recommendations Comply with statutory requirements and the District’s procurement … to ensure accuracy. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Deposit – Claims Auditing (2023M-173)
… of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Eden - Real Property Tax Exemptions (2018M-231)
… citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: … as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all … is provided when required. Town officials generally agreed with our findings. Appendix C includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Lancaster - Information Technology (2018M-114)
… designed or implemented procedures to monitor compliance with the acceptable use policy or determine the amount of … an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive … the IT policies are updated. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Poughkeepsie City School District – Information Technology (2019M-166)
… information (PPSI). District employees were not provided with IT security awareness training. The District did not have service level agreements (SLAs) with its IT service providers. In addition, sensitive … formal service level agreement. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Opinion 2007-2
… to chapter 180 of the Laws of 2005 were directly incurred by towns and cities, as well as those county expenses that … and cities to store voting machines in facilities owned by the towns and cities, so long as the care, custody and … You ask whether amendments made to the Election Law by chapter 180 of the Laws of 2005 (“chapter 180”) require or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing … than $6.7 million in public funds that special education providers misspent or misused, including cases of possible … for further investigation. “Special education providers play a crucial role in our education system, but …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.A Paying Another State Agency – XII. Expenditures
… negotiate with the Billing Business Unit for an adjusted bill. Process and Document Preparation: BOTH BUSINESS UNITS … production of a check. The Billing Business Unit creates a bill to the Customer Business Unit in the SFS Billing Module … Module of the Billing Business Unit and a regular voucher to the Customer Business Unit’s Interagency Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… under the State’s prompt payment legislation have the certification “Small Business - SFL 179-F.” Vendors may … the SFS. Process and Transaction Preparation: A vendor’s certification(s) is in the vendor’s record in the SFS on the … This section will display information about each certification the vendor holds in the following fields: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationRefunding Local Debt
… Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local … finance board setting forth the present value of the total debt service savings to the issuer resulting from the … compliance with the fifty percent rule or a level debt service schedule; A complete schedule (including due …
https://www.osc.ny.gov/debt/refunding-local-debtState Comptroller DiNapoli Releases Audits
… shelters, which includes large former hotels, apartment houses and armories as well as smaller multi-family houses, … Office of Temporary and Disability Assistance – Homeless Services Housing Needs Assessment (Follow-Up) (2024-F-36) … Expenditures of Church Avenue Merchants Block Association, Inc. (2023-N-9) The New York City Department of Homeless …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… DEI throughout all levels of their companies. “Corporate America must foster and protect racial and gender equity in … the Fund filed shareholder proposals at Electronic Arts Inc. , Monster Beverage, Inc. , Take-Two Interactive … Discrimination and Sexual Harassment Disclosure Corporate America must proactively address the corrosive effect that …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not … As a result, an employee’s address, not the Local Tax Data page, determines whether New York City wages will be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataCorporate Governance
… sustainable financial performance. The Fund uses a range of tools, including direct engagement, letter writing, … to advance priority issue areas, guided by the principles of transparency, accountability, and long-term value … Inclusion A diverse and inclusive workforce is a hallmark of companies with sustainable long-term strategies. Companies …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli: New York City's Financial Outlook Improving
… is relying on $3.4 billion in nonrecurring resources to balance its FY 2015 budget, the FY 2016 budget includes less …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , … , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central School …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole … five years’ probation and ordered them to make restitution in the amount of $625,000 and forfeit assets of $175,000. … CFRs. The audit uncovered several financial irregularities in the CFRs submitted by The Gingerbread Learning Center. The …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needs