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State Comptroller DiNapoli Releases School Audits
… Central School District – Fuel Management (Erie, Genesee and Wyoming Counties) District officials did not properly … manage fuel operations. Specifically, the superintendent and business administrator did not establish clear written … purchased, controlling fuel access, monitoring fuel usage and performing inventory reconciliations. As a result, the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… are feeling the impact of a historically low tax levy limit,” said DiNapoli. “Although district administrators and … have been reluctant to exceed the tax cap, this year’s limit seems to have left some districts with limited options. … more susceptible to major swings in their allowable levy limit from one year to the next. For example, there are some …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit. … The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… district corporations and political subdivisions of the State of New York (State), distinct from the municipalities in which … and complying with purchasing requirements. The District’s average annual budgeted appropriations for the 2023, 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Municipal & School Audits
… did not confirm that the goods and services billed by the vendor and paid by the district were accurate and complied with the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-3
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include … A town board may not expand the activities of a public dock district to include maintenance and operation of … whether a town board may expand the activities of a public dock district to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Security Delivery Instructions
… and attach an Excel document containing: ○ Security description (issue name) ○ CUSIP number ○ ISIN (only … appropriate account and approved delivery method for each security requested to be delivered. Deliver Stock, … and [email protected] . Failure to follow OUF’s security delivery instructions, provide all required …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsCounty of Oneida – County Clerk (2025M-110)
… properly collect and deposit funds, and remit funds in an accurate and timely manner? Audit Period January 1, … must collect, deposit, and remit funds accurately and in a timely manner to prevent theft or loss and ensure … Although the Clerk’s staff collected and deposited funds in a timely manner, the Clerk did not always remit funds to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Opinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Spencerport Central School District – Employee Benefits (2025M-65)
… July 1, 2023 – May 16, 2025 Understanding the Audit Area In addition to established wages and salaries, school … These payments are an employment benefit generally granted in collective bargaining agreements (CBAs), individual … calculate separation and unused leave payments, resulting in erroneous payments. This occurred because District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Mental Health Education, Supports, and Services in Schools (Follow-Up)
… not only our students but our families, schools, and communities” and “Enhanced school mental health programs …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followState Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections … Chemung – Intermunicipal Consolidation Agreement (Chemung County) Town of Chemung (Chemung) officials did not … for domestic flights and lodging in, among other places, Dallas, Indianapolis, Las Vegas, and Nashville; $32,093 for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: 14 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … fiscal stress the prior year. This is the lowest incidence of fiscal stress recorded for schools since the system’s inception (2012-13 school year). “The number of districts designated in a fiscal stress category has …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with instructions to … March 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See … Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… found their combined cash balances exceeded liabilities by $4,129. The justices cannot account for the source of this … fund balance in the four major operating funds increased by $811,100 (67%) in the past four years to more than $2 …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsCity of Lockport – Budget Review (B21-1-9)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. City of Hornell – Business Improvement District (BID) (Steuben … County) The council did not provide sufficient oversight of the BID and the BID Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… officials did not adequately manage fuel purchases by seeking competition and did not audit fuel claims, as … The district could have reduced its fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits