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Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some … board and district officials did not comply with district policy or provide justification for why it bypassed policies …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of Farmingdale , Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … today announced his office completed audits of the Village of Corfu Town of East Hampton Village of Farmingdale …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Office for People With Developmental Disabilities (OPWDD): Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) An …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1CUNY Bulletin No. CU-433
… (the current pay period plus five retroactive periods). Teaching and non-teaching adjunct appointments Appointments … code is ANN, a CUNY Classified Staff Payroll Authorization Form (OFSR-607) signed by Raymond O’Brien or Carmelo Batista … approval by OSC before they are submitted. Back Salary Awards Retroactive transactions that result from the terms of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesUnified Court System Bulletin No. UCS-260
… of the April 2018 Location Pay, Location Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
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 … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report issued today by State … P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single state-funded … and the public additional information on education funding in New York.” Over the past decade, school aid has averaged …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 88-37
… to be used as police cars by the issuance of a capital note. Section 28.00(a) of the Local Finance Law authorizes … of such cars may be financed by the issuance of a capital note. Of course, notwithstanding the three year period of … to be used as police cars by the issuance of a capital note …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Area #7 – Access Controls – Information Technology Governance
… access controls is determining what level and type of protection is appropriate for various resources (e.g., … limited to very few individuals who have a valid business need for such access; and IT users are restricted from … within the network based upon what resources users need to complete their job duties and responsibilities. For …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … statistic based on computerized train tracking information for the numbered subway lines (except the 7 line) and from … services that provide limited service to carry the same weight in the overall average as a line that runs more …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during the period January 1, 2014 through August … of Health has provided adequate oversight of the Lead Poisoning Prevention Program …
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
… The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York schools. When students take a financial literacy course, they learn …
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
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop … (Cortland County) City officials did not ensure all credit account purchases and employee reimbursements were …
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)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
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)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … Department to report their revenues and expenditures. It is based on the State Comptroller's uniform system of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director is … wine, office furniture and computer equipment; On the day before the former director retired, more than $20,000 of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkill