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Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A key measure of a county’s financial condition is its level … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central School … District – Financial Management (Erie County) The board and district officials did not properly manage fund balance …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment created an appearance of impropriety. The former superintendent resigned on July 15, 2022. The former … purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP contracts …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) … County) The board and town officials did not ensure that credit card purchases were supported and for proper purposes. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… not ensure all collections were accounted for or deposited in a timely manner. Auditors determined deposits of 113 … The board did not designate an alternate signatory in the treasurer’s absence. The board also did not enter into … officials did not conduct online banking transactions in the most secure manner. Lisbon Central School District – …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Funds Break New Ground on Board Diversity
… orientation and gender identity” in their nominating charters. The Fund’s agreements with Monster and Standard …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityState Comptroller DiNapoli Releases School Audits
… invoices matched amounts charged, purchase orders for goods received were signed by the receiver, and there was … exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. Livonia Central School District – … are inadequate because they do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) … criminal history background checks on nine out of 157 employees tested. Hornell City School District – … have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Bennington – Financial Management (Wyoming County) … the use of leave accruals. Town of Mayfield – Town Clerk (Fulton County) The town clerk did not record, deposit, … cash collection records were inadequate and incomplete West Seneca Fire District #3 – Capital Reserves (Erie County) …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… The historic surge in unemployment claims at the onset of the COVID-19 pandemic … State Unemployment Insurance (UI) Trust Fund, resulting in the state borrowing from the federal government to pay … already risen to the highest level permissible under law in 2021. Unless the state or federal government takes …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: New Yorkers’ Debt on the Rise
… in the first two quarters of 2022 and is now the highest on record, exceeding previous highs from 2008. For both New … (California, Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt in relation to the average … to 73% for the United States as a whole. However, DiNapoli’s report found per capita debt in New York differs in notable …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseCUNY Bulletin No. CU-747
… in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees represented by SEIU Local … Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $133.03 PL1 SEIU Local 300 S6 $85.00 PL2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s Office, as required by state law, the supervisor did not provide the board with complete monthly financial reports. Saranac Fire …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Low Income Home Energy Assistance Program – Federal Funding and New York
… heating or utility costs. In Federal Fiscal Year (FFY) 2025, almost 1.7 million beneficiaries were authorized in New … totaling $36.3 million, $20.1 million, $18.3 million, $12.8 million, and $3.1 million in benefits, respectively. … Figure 1 – HEAP Beneficiaries, FFYs 2015 – 2025 Figure 2 Data Table Year Benefits Administrative Allocations 2015 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCost-of-Living Adjustment – Special 20- and 25-Year Plans
… Once you meet the eligibility requirements, including age and number of years retired, your retirement benefit will … You will begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or … die, if you selected a pension payment option that pays a lifetime benefit to your beneficiary and if the beneficiary …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentLoans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… Vendor File Business Units create contracts, purchase requisitions, … Vendor File and have valid New York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is not already in the Statewide Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies