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Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college … savings investment tool, is marking 20 years of helping New Yorkers save for higher education, according to New York State Comptroller Thomas P. DiNapoli. He reflected … New Yorks 529 College Savings Program the popular college …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… companies have an obligation to respect human rights and remedy abuses where they affect their business operations. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals … under the federal Stephen Beck Jr. Achieving a Better Life Experience Act of 2014. New York is one of 28 states in the … savings plan called the New York Achieving a Better Life Experience program designed to help individuals with …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 95-16
… therein on the basis of the assessed valuations on the latest finally completed assessment roll as of the date of … as used in subdivision one of section 1908 refers to the latest finally completed assessment roll as of the date of … 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… contribute to deforestation, ConAgra is promoting better environmental practices and protecting the company and its … years, we’ve become increasingly aware of the potential environmental and social risks associated with the … land that should be conserved due to its significant environmental, socioeconomic, biodiversity, ecosystem, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the … an agency may encounter an error. If the new Project ID will not have enough expenditures to post the credit … and closed for transacting. If the new converted Project ID has or will soon have enough expenditures to post the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idOversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 20 water outlets … bathroom outlets located in elementary school classrooms) of the 521 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… over time. School districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for … manage the District’s fund balance. The Board appropriated surplus fund balance, in part, because it adopted budgets … of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 million. The majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Municipal & School Audits
… to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… does not maintain up-to-date budget-to-actual reports to aid in the monitoring of its fiscal performance. The 2024-25 … Willsboro Central School District – Student State Aid (Essex County) District officials did not properly claim state aid for special education students who received services in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Newark Central School District … did not always accurately calculate separation payments and did not ensure an independent review of separation … performed. Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… City of Niagara Falls – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP training was not provided to all employees and elected … in higher interest earnings. Persistence Preparatory Academy Charter School – Credit Cards (Erie County) Credit …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Hampton Union Free School District – Network and Financial Application …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Announces State Contract & Payment Actions for January 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies, certain contracts for state public … youth tobacco access laws. Office of General Services – Sale of Surplus Properties Approved a $6.6 million contract … in Albany and Schenectady counties with Reale Construction Company Inc. NYS Thruway Authority - Flood Mitigation …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… amendment with Hogan Lovells to defend the Assembly in pending sexual harassment litigation. Contract Amendments …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1