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DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… as reserve funds that surpassed board-approved amounts and have gone unused, according to an audit released today by … DiNapoli said. “The failure to adhere to district policies and best practices, whether it be when putting together the … new employees, undermines the principles of transparency and accountability. Brentwood officials should take these …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General … alleged actions reveal a disdain for honest disclosure,” State Comptroller DiNapoli said. “My partnership with the … the Comptroller’s Division of Investigations and Bureau of State Expenditures. The Attorney General would like to thank …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heExecutive Order - Financial Literacy
As State Comptroller I am committed to educating the public on financial literacy so New Yorkers experience the benefits of such efforts including sound personal finances and a greater understanding of State and local financial matters.
https://www.osc.ny.gov/files/about/pdf/executive-order-financial-literacy.pdfDiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… than DOB’s initial forecasts from May 2021, according to the March State Cash Report released today by New York … PTET proceeds are expected by the Division of the Budget to be offset by lower personal income tax (PIT) collections … “The state ended the fiscal year in a good position due to higher than projected receipts and lower than projected …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $149,768 in personal service costs that consisted of bonuses and fringe benefits … bonus payments; and $76,614 in other than personal service costs that consisted of $31,359 in vehicle costs, $30,855 in costs that were not related to the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … Foundation, Inc.: Compliance With the Reimbursable Cost Manual ( 2017-S-3 ) The Network for Children’s Speech, Occupational & Physical Therapy, LLC: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualDiNapoli Releases Profile of New York's Small Business Owners
… “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: Wall Street Bonuses Edge Up in 2014
… year the industry has added jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis … estimate is based on personal income tax trends, which do not distinguish between cash bonuses for the current year … average bonus was much stronger in the two previous years when bonuses increased by a total of 52 percent. The increase …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… and the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for the following purposes: Provide … OSC requires Business Units to maintain for all advance account transactions (outlined below), OSC also requires …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been bolstered by … by New York State Comptroller DiNapoli. "As the economy of the Finger Lakes transforms, the region will benefit from … retaining skilled workers and tackling persistent pockets of rural and urban poverty remain a challenge. Programs and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesOpinion 95-17
… (see Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv denied 76 NY2d 701, 558 NYS2d 891; see also Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-17West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… actual needs and include realistic estimates based on historical trends or other identified analysis and use … funding needed reserves and reducing District property taxes. Review all reserve balances and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… exceeding the limit by more than $6.6 million or 24 percentage points. Maintained an unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementClarence Central School District – Financial Condition Management (2022M-46)
… swing in operational results of $13.7 million. As of June 30, 2021, surplus fund balance totaled $9.2 million, or more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46SUNY Bulletin No. SU-164
… Employees SUNY nonresident alien students who receive scholarships (Company SCL- SUNY Scholarships, BU 71) Effective Date(s) Institution paychecks … Under IRS regulations, institutions that provide scholarships for items other than tuition and required fees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsOpinion 91-34
… 551 NYS2d 48; Ajay Blass v County of Erie , 155 AD2d 988, 547 NYS2d 790; Cave-of-the Winds v Niagara Frontier State …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Port Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … to determine if a vendor being added to the vendor list is already included in the vendor master file and has … as they occur, relocating assets, updating the inventory list, performing periodic physical inventories and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… independent review of the payroll process by reviewing and certifying the final payrolls. However, the Superintendent’s … Compare payroll journals to payroll source documents when certifying payrolls and should sign and date the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Government-Wide Financial Data – 2021 Financial Condition Report
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data