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Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… Department’s (Department) financial activity. Key Findings Community education financial activity was not accounted for … literacy program revenue was improperly recorded as community education revenue. Fringe benefit costs were disproportionately charged to the community education program expenditure account instead of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGreenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Roosevelt Union Free School District - Information Technology (2019M-193)
… attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Huntington Union Free School District – Online Banking (2022M-178)
… all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure … online banking duties or require secondary authorization for online payments and transfers. Employees who performed online …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli: New York City's Finances on Solid Footing
… meeting of the Financial Control Board. “New York City is on solid financial footing with new labor agreements in … could be larger because the cost of collective bargaining is highest in those years, the city has a long lead time to … created in the city since 2009. While the city’s economy is strong today, the possibility of an economic setback …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 94-6
… that status as tenant member of housing authority is not deemed incompatible with, or a forfeiture of tenancy). … directly or indirectly in a contract to which the city is a party ...". The court defined an "interest" as follows: … District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member is prohibited by …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli Releases School District Audits
… of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional … individual and 77 generic unneeded network user accounts, one of which was last logged on in January 2012. District …
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 and Local Government Audits
… between three and 17 years beyond their optimal usable life. Out of the ten pieces of major highway equipment and … $94,000. A loader, which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these … auditors around the state. Make a difference in your local community and join our team . …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
A pattern of poor budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds that surpassed boardapproved amounts and have gone unused according to an audit released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal & School Audits
… lost, misused or misappropriated, but because complete and reliable collections were not always maintained, there is an … accounts, 89 nonstudent accounts, and 39 shared and service accounts. Copiague Union Free School District – …
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
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, according to an analysis by State … doors or struggled through the pandemic entrepreneurs in New York continued to identify and pursue new opportunities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … electronic and manual timekeeping records did not match, reflecting a difference of 15 days; and two employees …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… the very ecosystems that agriculture depends on, and is a short-term business model that poses long-term threats … According to the World Wildlife Fund (WWF), palm oil is the most widely consumed vegetable oil on the planet and … more than any other crop. Increasing meat consumption is the main driver behind soy’s rapid expansion. Around 75 …
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
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently … circumvent the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. … board. In addition, the supervisor did not file the town’s 2021 or 2023 AFR as required by state law and the 2022 AFR …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-370
The purpose of this bulletin is to provide processing instructions to agencies for entering the new SUNY Preceptor Incentive Program payment
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
… the compensation paid was accurate. Therefore, the report does not contain recommendations. Town of Cohocton – … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were … costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are likely …
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)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andOpinion 2008-1
… board member serves as a trustee and, assuming disclosure is not otherwise required by General Municipal Law § 803, … pecuniary benefit from a contract, an officer or employee is deemed to have an interest in any contract of a firm, … or association of which the municipal officer or employee is an employee or member, and any contract of a corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1