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State Comptroller DiNapoli Releases State Audits
… report, auditors determined the agency made significant progress in correcting the problems identified in the initial …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsUniversity at Albany – Sabbatical and Other Paid Leave
… We maintain that many of the examples cited in our report do represent non-compliance with existing policies and that certain of the examples do call into question the benefit that taxpayers and the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2015, we identified $128,294 in reported costs that did not comply … (see Exhibit at the end of the report). Personal Services We disallowed a total of $58,183, consisting of $52,016 for … work above 1.0 full-time equivalent (FTE) per RCM rules. We reviewed hours of employees who worked for the SC and the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… the board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… Promotion Grants Approved nearly $10 million for two grant contracts with the American Dairy Association to … grants for New York City’s Safe Routes to School Program and the Drive Smart and Park Smart pilot programs. Contracts that Provide Revenue to NYS Office of Parks, Recreation and Historic Preservation: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Hazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) … and continuity of operations. The audit covered the period from January 2018 through April 2022. About the Program … and left many New Yorkers with limited access to food, drinking water, health care, and other critical …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationDiNapoli Announces Latest Fiscal Stress Scores
… stress designation, the same as a year ago, according to a report released today by State Comptroller Thomas P. … “At the same time, an increasing number of municipalities have failed to file required financial data with my office, … years. In fiscal year 2017, 122 local governments did not file in time to receive a score. By fiscal year 2022, 209 …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresArchived: Legislative Session 2019–2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and … of interest and ethics laws covering local governments in a number of ways including, but not limited to, …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … / S.5601-C (Golden) – Makes technical changes relating to categorizing certain funds as joint custody and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, largely as a result of stronger tax … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Comptroller DiNapoli Releases Audits
… students and provides support and enrichment programs, including career advising, tutoring, and personal counseling, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-837
… without Pay (L) Authorized Leave* on 01/25/2025 and 12/21/2024. *CUNY to determine if a Leave without Pay (L) status is … on the hours or contact hours worked during the Spring 2024 and Fall 2024 semesters. Please refer to CUNY’s memorandum entitled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationOpinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Audits
… Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) Flooding … that will be provided to help achieve that goal, and how progress will be measured. A prior audit, issued in March … and that SED did not require school districts to submit any documentation indicating compliance with the Law. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
Determine whether District officials could achieve cost savings by offering health insurance buyout incentives and providing select special education services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-84.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdf