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East Quogue Union Free School District - Claims Auditing (2019M-78)

Determine whether claims were adequately supported and properly audited before payment.

https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdf

Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)

Determine whether employee leave accrual records are accurate and leave requests are adequately approved.

https://www.osc.ny.gov/files/local-government/audits/pdf/floral-park-bellerose.pdf

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

Determine whether Tuxedo Union Free School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/tuxedo-2022-15.pdf

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-chester-rye-2021-209.pdf

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.pdf

Herricks Union Free School District – Overtime (2019M-127)

… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Sayville Union Free School District - Purchasing (2019M-69)

… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … over $5,000 are competitively bid. Adequately support all purchase decisions including those goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Amagansett Union Free School District - Procurement (2018M-206)

… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206

New York's 529 College Savings Program Turns 20

… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 … solid results. We have made it easier for New Yorkers of all income levels to invest in the futures of their loved … Direct Plan disclosure booklet at: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf For more …

https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20

DiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights

… State Comptroller Thomas P. DiNapoli, as trustee of the $160.7 billion New York State Common Retirement Fund, … letters written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that … government that ensure the safety and human rights of all athletes and attendees of the Winter Games and visitors …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbt

NY ABLE Program Helps New Yorkers With Disabilities Cover Costs

… account balance is $100,000. The annual contribution cap will be increased to $15,000 as of January 2018. The … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf. *ABLE …

https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs

Opinion 95-16

… This opinion represents the views of the Office of the State Comptroller at the time it was … in such district bears to the total assessed valuation of all the school districts included in such central high school … The proper assessment roll to be used for the apportionment …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil

… U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest … Retirement Fund (Fund) has withdrawn its sustainable palm oil shareholder proposal , which it co-filed with Green … the US has committed to using only sustainablysourced palm oil that is grown and harvested in ways that do not …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oil

XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)

… against it, the agency may need move expenses from an old NYS01 project that was converted and closed for … the customer contract line associated to the NYS01 project is open for billing as well as adjust the billing limits on … movement of expenditures. For additional information on how to enter a GLJE, see Section VIII.1.C . This GLJE would …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id

Oversight of the Nourish New York Program (Follow-Up)

… the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products … while also providing greater access to local, nourishing food options in food-insecure areas. Food insecurity—an …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow

Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)

… Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements represent a … appropriate, properly documented and in accordance with the district’s budget and procurement policies. During our … (Board) appointed the claims auditor to audit and approve all claims, including non-payroll disbursements. The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45

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