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West Irondequoit Central School District – Emergency Drills (2025M-85)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … or conduct all drills within the required time frames and officials could not support that they met all drill …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Riverhead Central School District – Financial Operations (2025M-64)
… and accurate financial information in a timely manner to enable them to monitor financial operations? Audit Period July 1, 2022 – … are responsible for developing policies and procedures to ensure the Board receives sufficient information to … and accurate financial information in a timely manner to enable them to monitor financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Comptroller DiNapoli Releases Audits
… Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic issues with the quality of … and expenditures. Auditors also found that as of June 30, 2016, CUNY's Money Market balances of about $163 million were …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer County Capital … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required … from State Comptroller Thomas P. DiNapoli. “Medicaid’s home care services are vital and allow many New Yorkers to … the delivery of Medicaid personal care services (2021) and home health care services (2023) to validate service delivery …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average … State Comptroller Thomas P DiNapoli today announced employer …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27DiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterContract Advisory No. 34
… contract if it meets the entity’s form, function, and utility needs. the procurement is for a service or … contract if it will meet the entity’s form, function, and utility needs. Ensure that the commodities and services acquired meet their form, function, and utility needs, including relevant State law and policy …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli Releases Analysis of Enacted State Budget
… 2018-19 Enacted Budget increases funding for education, health care and other programs, but allows more borrowing and … a variety of health and other programs. Establishes a new Health Care Transformation Fund to pay for health care programs and other purposes, with authority to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Buffalo's Financial Condition Improves
… Buffalo is on the right track and I’m pleased that this profile by the Comptroller recognizes that.” “Buffalo … percent rate for the median city. The Comptroller’s fiscal profile of the city also highlighted: From 2002 through 2013, … and property values. For a copy of the Buffalo fiscal profile visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesComptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… intended for public services and capital improvements in New York City. A multi-agency joint investigation, … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City … Dorothy Ogundu on 29 counts, including Grand Larceny in the Second Degree, and she faces up to 15 years in …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… always check with the Department of Motor Vehicles (DMV) to see whether DWI offenders even have any vehicles … their assigned probation officer (PO) is supposed to run a DMV check to determine whether the probationer’s driver … whom were repeat offenders, to determine whether the above-DMV checks were performed. They found: In 70 cases, there was …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOpinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Oversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and … was to determine whether the Department and the Division of Homeland Security and Emergency Services (DHSES) are … The Department is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSUNY Bulletin No. SU-341
… additional information or SUNY University-Wide Benefits at [email protected] for assistance if unable to ascertain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and … of the State Comptroller (OSC) with the information on the value of the personal use of employer-provided vehicles and … To provide instructions for reporting the taxable value of the personal use of employerprovided vehicles and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-and