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State Comptroller DiNapoli Releases Audits
… nine of 56 cases reviewed that DOL’s system indicated were closed and paid, auditors could not determine whether the 976 … cases received recovered wages totaling $413,582. New York City Department of Education (DOE): Health, Safety, and Accessibility in District 75 Schools (2019-N-7) DOE could improve its oversight to ensure …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsVillage of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the Village of Washingtonville (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Unified Court System Bulletin No. UCS-260
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … Ineligible Employees 88 New York City Judicial Staff CT Background Chapter 98 of the Laws of 2017, which … Confidential and Unrepresented employees (BU’s 86, 88, CT). A Side Letter to the CSEA Agreement provides for an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andCUNY Bulletin No. CU-433
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … been received by OSC and that agencies have received prior approval by the Bureau Director of OSC Payroll Services … that are retroactive a year or more must have prior approval by OSC before they are submitted. Transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesCUNY Bulletin No. CU-717
… General Salary Increase may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalUnified Court System Bulletin No. UCS-133
… Increments and Longevity Payments pursuant to Article 2, Section 37 of Judiciary Law and implementation legislation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… fund balance (excluding appropriated fund balance) were one of the lowest in the state with only 2.7 percent of gross … Other findings in the audit include: Broome County is one of only seven counties in the state that have issued … subsidies from the general fund, including: the airport, two entertainment venues, the nursing home and the public …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and … Average Wall Street bonuses in 2007 declined 47 percent from record levels in the prior year to $180420 even though the credit crunch …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … the department needs to improve its oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … The first step in implementing adequate access controls is determining what level and type of protection is … former employees’ accounts should be disabled on the day they leave local government or school employment and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsLead Poisoning Prevention Program
… and behavioral problems, kidney damage, and even death. In New York State, the Department of Health (Department) is responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial … and investing. They become better equipped and informed to make important financial decisions in the future that … Blue Ribbon Commission on Graduation Measures recommended to the Board of Regents that financial literacy should be a …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsState Comptroller DiNapoli Releases Municipal Audits
… and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop a plan …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and … data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School district officials must manage fund balance to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Opinion 92-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses … of such a project as a portion of the total project cost in excess of the federal aid and provides that the State's …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Accounts Payable Advisory No. 69
… for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards … include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m