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State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… have been turned over to the Comptroller’s Office as abandoned property, as well as unclaimed funds from two … records and properly reported court and trust funds and abandoned property. However, the treasurer did not provide …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … of Hewlett Neck – Treasurer’s Duties (Nassau County) The treasurer did not perform his duties in accordance with …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… records, and seven computers, two audio systems, one projector and 10 other electronic components that cost $9,266 … separation payments or benefits for five of the 10 employees reviewed. Officials made separation payments … $38,477 that were inconsistent with language in the employees’ CBA or employment contract. Otego-Unadilla Central …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board … Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook Rockland County City …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and … Town of Lockport – Asphalt Millings Inventory (Niagara County) The superintendent did not properly monitor and … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-734
… is equal to one of the steps on the 11/15/2021 salary chart for the employee’s title. The salary will be updated to the corresponding step on the 04/01/2022 salary chart. OSC will automatically insert a row on the employee’s … is equal to one of the steps on the 11/15/2021 salary chart for the employee’s title. The salary will be updated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,665, Town officials budgeted a total of $2.3 million for the general fund and highway fund appropriations in … an audit of the Supervisor’s financial records and reports for fiscal year 2024 through an Audit Committee, not by the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24XI-A.2 Purchase Requisitions – XI-A. Purchasing
… a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with a General … to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary Purchases … Requisition to initiate purchases from (i) a preferred source, (ii) a centralized contract, and (iii) vendors for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOpinion 95-32
… public deposits specified by subdivision 3 include a pledge of "eligible securities" having an aggregate market …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Oversight of Language Access Services
… The New York City Health and Hospitals Corporation (H+H), a public benefit corporation created by the New York City … the nation’s largest municipal public health care system. H+H includes 11 acute care hospitals, five …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Comptroller DiNapoli Releases School District Audits
… Medicaid reimbursements were maximized. Tuxedo Union Free School District – Payroll and Leave Accruals (Orange … of the statutory limit was maintained. Wynantskill Union Free School District – Purchasing (Rensselaer County) …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… would appear to have been incurred in the previous budget year of the contract, when they in fact were not. … Security and Emergency Services - Payments to Tidal Basin Government Consulting LLC The contract required Tidal Basin to submit staffing and travel plans for the deployment …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsPrivacy and Security of Student Data
… all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from … Commissioner of Education to establish standards for data security and privacy policies. In accordance with the Law, Part 121 further strengthens data privacy and security by requiring schools to adopt and publish a data …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 96-15
… of a judgment rendered against the town as a result of the revocation of a building permit. In the case in question, the … provisions of 42 USC §1983, for damages resulting from the revocation of the building permit ( Town of Orangetown v … Division and the Court of Appeals indicated that the revocation of the building permit was within the purview of …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … claim form is not required by statute. If the governing board is the auditing authority, the minutes of the board meetings should reflect what claims have been audited …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 2370
… training to receive the first $1,500.00 Sign-on Bonus installment. The new employee must successfully complete the … To pay the first installment of the new Sign-on Bonus payment to eligible employees, the following information must … the pay period that the effective date falls within (For example, if an employee received Earnings Code SB1 with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communitySUNY Bulletin No. SU-379
… as of 09/01/2025 are eligible. OSC Actions: Automatic Restoration of Contract Pay After payroll has been processed … 08/14/2025, OSC will not process the employee. Automatic Restoration of Additional Pay Once payroll is processed for … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-331
… as of 09/01/2022 are eligible. OSC Actions Automatic Restoration of Contract Pay After payroll has been processed … 08/18/2022, OSC will not process the employee. Automatic Restoration of Additional Pay Once payroll is processed for … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-331-2022-restoration-contract-pay-and-additional-pay-suny-21p