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DiNapoli: 82 School Districts in Fiscal Stress
… report filed with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores … shrinking property tax base, low budget support and a low graduation rate. DiNapoli’s report also highlighted: Regions …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressControls Over the Empire State Supportive Housing Initiative
… 2031. The Office of Mental Health (Office) serves as the lead procurement agency for ESSHI, which provides up to … facility following an inpatient hospital stay. Four of the six providers’ ESSHI projects we inspected had critical … as water leaks, water stains, and mold, while two of the six had lesser issues, such as evidence of vermin (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 178 of the 665 (27 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 178 of the 665 27 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 207 of the 567 37 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 264 (36 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 264 36 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … actionable lead levels were still in service without a test showing they were now below the lead action level or … being used. District officials did not ensure that the test results exceeding the lead action level were directly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… York State Comptroller Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 … York State Comptroller Thomas P DiNapoli announced today the launch of his new online tool to monitor spending of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from … New York leads the nation in what it pays to the federal government compared to what it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState Comptroller DiNapoli Releases School Audits
… County) District officials did not maintain appropriate IT asset inventory records or establish adequate IT controls … claims. Silver Creek Central School District – Financial Management (Erie County) The board and district officials … state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… $7,397. Sherrill City School District – Future Farmers of America Extra-Classroom Activity Fund (Oneida County and … need to improve internal controls over Future Farmers of America (FFA) cash receipts and disbursements. District …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-734
… agencies of OSC’s automatic processing of the April 2022 PSC $1,500 General Salary Increase for employees in the … not processed automatically. Affected Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the … fields on the report include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Comp Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli: MTA Budget Gaps Return
… less in bus and subway revenue through 2027, including $200 million annually to account for the risk of continued …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… to federal grants with the rollout of PCIP: Federal grant projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally funded projects will be … (e.g., OGS01). The Project ID will no longer represent the grant award number, though it will continue to be associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsVillage of Owego – Records and Reports (2025M-137)
… complete, accurate and timely accounting records and reports? Audit Period August 1, 2023 – May 21, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … complete, accurate and timely accounting records and reports. The Clerk-Treasurer’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… for debt issuance is expected to keep debt service at or near an average of 15% of its budget. If capital lockbox debt …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office … vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial … Fiscal Year End Vouchers and Expense Reports …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… venues, museums and sports teams as well as innovative artists and centers of creativity. The City’s identity as a … other museums and related establishments throughout the five boroughs. Among the 6,250 establishments in the sector … as zoos and botanical gardens, needed to keep staff on site to maintain exhibitions (see Figure 7). FIGURE 7 - Arts, …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 2008-5
… between the town and the village is required ( see 1990 Op St Comp No. 90-19, at 42). General Municipal Law § 209-d … generally cannot exceed thirty-five per centum. 1 (17 Op St Comp No. 61-28, at 20 [1961]). Since the above-quoted … 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 The thirty-five per centum cap may be exceeded …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax for town police services) -- Police … in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78