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Opinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Disposition (procedures for sale of unneeded truck by fire district) TOWN LAW, §176(23): If a board of fire … or maximum financial benefits, it may resolve to sell by negotiated sale subject to applicable referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Comptroller DiNapoli Releases School District Audits
… with 17 claims totaling $11,173. Wheelerville Union Free School District – Unused IT Asset Inventory (Fulton … awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district officials did not ensure that online banking transactions were appropriate and secure. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the school did not have access to the undeposited funds, and the risk of loss, diversion or theft of school funds was increased. South Jefferson Central School District …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than their collective … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Of the agreements reviewed, 128 were approved by the board after the employee began work. Two PTEs worked … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsOpinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Contracts (tenant member of housing authority employed by residential management corporation) -- Public Housing … of the company and received and expected to receive no money, ... I suppose [there would be no interest]. (citations …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli Releases Municipal & School Audits
… the district’s investments complied with the policy’s list of eligible investments. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Profile of New York's Small Business Owners
… businesses. In addition, the state needs to ensure federal funds intended to assist small businesses under the State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… New York State Comptroller Thomas P. DiNapoli today announced that … forests are vital to the reduction of greenhouse gases by converting carbon dioxide into oxygen. In addition, … to reduce emissions 40 percent below their 2005 levels by 2030 and 80 percent below their 2005 levels by 2050. The …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyState Comptroller DiNapoli Releases Municipal & School Audits
… and the claims auditor did not help ensure that district funds were used to procure goods and services in a prudent … identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain assets may be … of internal controls to account for and safeguard these funds. Auditors found there was no reconciliation performed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-370
… and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityState Comptroller DiNapoli Releases Municipal & School Audits
… information. Port Washington Union Free School District – Payroll (Nassau County) Auditors examined compensation … of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … Public Schools and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… water outlet sampling on the District’s website. This final report includes seven recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit, school district, East Williston
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-williston-union-free-school-district-2022-171.pdfOpinion 93-17
… of certain employer retirement contributions) MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be issued) PUBLIC OFFICERS AND EMPLOYEES … we concluded that when a municipality has paid current funds to finance unanticipated capital expenditures which …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of trustees of a not-for-profit foundation that raises money and makes gifts to the school district. The school … trustee and, assuming disclosure is not otherwise required by General Municipal Law § 803, should disclose his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … budget, investigate budget and revenue anomalies reported by the outside accountant, perform an effective claims audit … pay, before officials and employees were paid, as required by law. Auditors reviewed pay and time records for 15 …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … officials did not always procure goods and services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and … statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned … 2019. … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited and disbursed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019m