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SUNY Bulletin No. SU-386

… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their own operating … on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-state

Investment of Retirement Funds

… investment of retirement funds in mortgages guaranteed by New York state homes and community renewal. Memo Bill Text … investment of retirement funds in mortgages guaranteed by New York state homes and community renewal …

https://www.osc.ny.gov/legislation/investment-retirement-funds

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases School District Audits

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … identify and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk County) The district did not claim any Medicaid reimbursements to which … Thomas P DiNapoli today announced the following school district audits have been issued …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… School District – Extra-Classroom Activity (ECA) and Scholarship Funds (Chautauqua County) ECA and scholarship funds were not properly accounted for and … of duties and lack of written policies and procedures for scholarship funds allowed the former treasurer to use funds …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… Officials did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The … three school years, the board approved Wayne Highlands NRT rates that were less than the New York State Education … District officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

State Comptroller DiNapoli Releases School District Audits

… 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four remaining … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund … would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a … by $550 and $590. District officials corrected the errors when they were brought to their attention. District officials …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… the statutory limit by almost 25 percentage points. While district officials appropriated fund balance annually, … at the end of the 2015-16 through 2017-18 fiscal years. While revenue estimates were reasonable, appropriations …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli Releases Municipal Audits

… year, for a cumulative total of more than $15.4 million. Village of Muttontown – Board Oversight (Nassau County) The … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …

https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … did not verify that the school received the awarded New York State Office of General Services contract pricing … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0

Comptroller DiNapoli Releases Municipal Audits

… totaling $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester … because the exemption amount was incorrectly calculated. Town of Seneca Falls – Financial Management (Seneca County) … to a significant one-time expenditure for the town hall capital project, along with unbudgeted engineering and …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Town of Farmersville – Justice Court Operations (Cattaraugus County) Auditors found that … that the board reviewed her work. Rockland County – Court and Trust (2019M-45) Auditors reviewed the county … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1