Search
City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … before the budget is adopted. … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4State Comptroller DiNapoli Releases Municipal Audits
… and signed checks without adequate review or approval by the mayor or board. The board did not receive or review … fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. In addition, the board did …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In … surplus fund balance exceeded the limit between 11 and 15 percentage points. In addition, the board did not develop …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the New York State Archives. Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… The master file is created after the confirmation of each pay cycle and contains employee information related to that specific check only. Only employees who received pay, in addition to unfilled positions, are included on the … test the new file layout should email the System Support Group via the Payroll System Questions mailbox during this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New … tariffs and a slowing job market,” DiNapoli said. “Thanks to our diverse portfolio and a long-term approach, the Fund … and local government employees have earned.” The Fund's audited value was $273.1 billion as of March 31, 2025, the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of Farmingdale , Village of …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsEnforcement of Article 19-A of the Vehicle and Traffic Law
… 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near Congers, New … bus drivers must pass: a medical examination; a practical driving test; behind-the-wheel tests; and written or oral … rules of the road and must continuously maintain a safe driving record both on and off the job. Additionally, school …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawOpinion 96-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor … represents appellant) CPLR, §8022; INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal & School Audits
… Technology (IT) Contingency Planning (Westchester County) District officials did not establish adequate … Town of Nichols – Town Supervisor’s Records and Reports (Tioga County) The former supervisor did not maintain timely, … which reduced the district’s surplus fund balance. Town of Tioga – Long-Term Planning (Tioga County) Town officials did …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did … parties in a timely and accurate manner. As a result of the audit and investigation, the former clerk pleaded … unreliable because the time clock was set to an incorrect date. In addition, the board did not adopt policies or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing … special revenue funds to ensure the funds are spent timely and for their intended purposes. Our audit covered the period … Donors who participate in the distinctive license plate registration program do so to support a specific cause …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsCUNY Bulletin No. CU-734
… Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility criteria are affected. … who are Active or on Paid Leave in Bargaining Units CB, PC or T8 will receive the April 2022 PSC $1,500 General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which may authorize the investment of library moneys even when the moneys are held in the custody of the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-57