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Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
Village of Fairport Urban Renewal Agency Board Governance 2015M196
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is … Ensure that DSS personnel adequately communicate with each other to avoid errors, such as duplicate payments. … documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and Purchasing 2017M60
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of Shelby – Financial Management (2012M-206)
… through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of … five-member Town Board, presided by the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … applied a flat percentage rate to each department’s budget, which is not equitable because all the departments do … to departments that did not use them. These improperly allocated amounts represented at least $779,829 (26 percent) …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Washingtonville – Financial Condition (2013M-346)
… 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village operations. The Village’s … overspending budget lines and ensuring that the Village is not committed to any payment before verifying that a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… jurisdictions. The Agency made commercial loans of its own money without statutory authority. Key Recommendations … operations as a separate and independent entity with its own governance structure and separate and distinct bank … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of … are elected by Oswego City School District residents. The Library’s operating expenditures were approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Hilton Central School District – Audit Follow-Up (2022M-200-F)
… of Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of … in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls … The purpose of our review was to assess the Hilton Central School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fCUNY Bulletin No. CU-407
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … Program. Effective Date(s) Payment will be included in the employee’s regular paycheck or direct deposit advice … Buy Out Payment is taxable income and will be included in the employee’s taxable gross wages and is subject to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleDiNapoli Honored with National Leadership Award
… New York State Comptroller Thomas P. DiNapoli received the … Distinguished Leadership Award from the Association of Government Accountants at a ceremony in Washington, D.C. … accountable to the people.” DiNapoli’s management of the New York State Common Retirement Fund, the creation of the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… P. DiNapoli made the following statement today in response to the U.S. Securities and Exchange Commission Staff's determination that it was unable to agree with Amazon Inc.’s request to keep the New York State Common Retirement Fund’s … P DiNapoli made the following statement today in response to the US Securities and Exchange Commission Staffs …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… 2014. Background Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is … of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Wantagh Union Free School District – Financial Condition (2016M-363)
… District is located in the Town of Hempstead, Nassau County. The District, which operates five schools with … unrestricted fund balance exceeded the statutory limit. Key Recommendations Discontinue the practice of … fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363