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Comptroller DiNapoli Releases Municipal Audits
… an improper use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake George Regional Planning Board (RPB) did not monitor its loan …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2314
… Background: Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and the … Questions: Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfUnified Court System Bulletin No. UCS-348
… processing of the April 2025 UCS Salary Increases and provide instructions for payments not processed … Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … of America SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryCuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities … realistic expenditure estimates of actual needs so as not to overtax District taxpayers. Ensure that unrestricted fund … balances at least annually and transfer overfunded amounts to unrestricted fund balance or other reserves as per …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the … did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Albion Central School District – Financial Management (2021M-200)
… retirement contribution reserve fund. Could not explain how the Finance Committee participated in the budgeting … process or identify what reports the Committee receives or how they are reviewed. The District’s budgeting practice of … findings and recommendations and indicated they planned to initiate corrective action. … Determine whether the Albion …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… million members, retirees and their families rely on us for their financial security in retirement, and we're making …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topCanastota Central School District - Financial Condition Management (2019M-174)
… fund balance not being needed to fund operations. The tax certiorari reserve was overfunded by $963,200 (615 … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mMental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185CUNY Bulletin No. CU-163
… been reported. OSC will automatically zero out the goal balance if the employee had a deduction in the 2002 calendar … Retired, or Deceased. Agency Actions It is the agency's responsibility to verify the listing. If there is a change … Instructions to Change Existing Deductions or Report New Deductions If an employee has an existing deduction for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-163-tax-deferred-annuity-tda-and-supplemental-retirementTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36DiNapoli: State Pension Fund Value $194.3 Billion
… actuarial assumptions, including wage growth, inflation, age of retirement and mortality. Contribution rates are … ends March 31. Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Agencies Bulletin No. 1161
… by -.01538. Earnings Code Description FEE Fee FRC Fee – Retirement Credit FSS Facility Security Pay IPF Inconvenience …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleState Revenue Projection with Impact of Coronavirus
Comptroller DiNapoli issued revenue projection for the 2020-2021 state budget which reflects an estimate of economic impact of coronavirus.
https://www.osc.ny.gov/files/press/pdf/dinapoli-revenue-forecast.pdfManagement of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the eight … DOE’s guidelines had been ignored. The GSF account is used to deposit monies collected for extracurricular and …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followProtection of Child Performers (Follow-Up)
… Purpose To determine the extent of implementation of the two … 4-A of the State Labor Laws, which were established to protect child performers whose interests and well-being …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followOpinion 92-8
… is made from the proceeds of obligations issued by the New York State Thruway Authority for the purpose of financing …
https://www.osc.ny.gov/legal-opinions/opinion-92-8