Search
Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Plattekill – Information Technology (2025M-132)
… (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard … the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for attackers …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132DiNapoli: Corporations to Disclose Political Spending
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), announced … Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct and … urge other companies to follow suit. Shining more light on the use of corporate resources to influence the political …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingCUNY Bulletin No. CU-234
… High Pressure Plant Tenders), TR , TX , T9 , SF , TU , SJ , TJ , TP , U3 , U6 , S6 , T3 , SE , SV , SW , SB , … High Pressure Plant Tenders), TR , TX , T9 , SF , TU , SJ , TJ , TP , U6 4/28/05 (IBT) - SE , SV , SW , SB , SM … of $800.00. Hourly employees in Bargaining Units T9 , SF , TU , U3 , TK , TY and U6 must be employed on 3/31/05 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsState Police Bulletin No. SP-233
… of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … the 2018-2023 Agreements between the State of New York and the Police Benevolent Association of the New York State … code of Leave of Absence/MLS, Leave of Absence/MTS, and Leave of Absence/MLL), and who returns to the payroll by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-233-2022-state-police-hazardous-duty-payValley Stream Central High School District – Capital Assets (2025M-16)
… report – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … Did Valley Stream Central High School District District officials properly monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. … is being spent appropriately and effectively." Village of Massapequa Park – Claims Audit and Leave Accruals (Nassau … today announced his office completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Presses Companies on Political Disclosure
… of the Fund’s portfolio companies, including Duke Energy Corp. and Wynn Resorts Ltd. The remaining proposals request … from 43 percent of shareholders in 2018) CMS Energy Corp. (proposal received support from 45 percent of … season, the Fund filed 16 shareholder proposals seeking verification of companies’ direct and indirect political …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal agency or … on whether a different appropriation was used for the same grant or whether the federal agency allows a different grant to receive the refund. Often a federal agency will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsEldred Central School District – Building Access (S9-26-1)
… building access accounts and devices? Audit Period July 1, 2024 – November 30, 2025 We extended our audit period to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did … that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 requirements, and nine districts met requirements for students in grades 7-8. "As childhood obesity continues to plague our …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… the long term,” DiNapoli said. “We look forward to working with FirstEnergy as it implements its plan and will continue to engage with our portfolio companies to reach similar agreements. … reached agreements with 12 companies, including Dunkin’ Brands, Arch Coal and DTE Energy on ways to reduce corporate …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyComptroller DiNapoli Releases State Audits
… Over Cash Advance Accounts (2013-S-52) Auditors found that at one OCFS facility, cash receipts from a small café, which … Auditors found that at one OCFS facility cash receipts from a small café which is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… well above what the other vendors charged. For example: Laundry detergent that cost $56.16 at Home Supply, only cost …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyOversight of Complaint Activity
… marketing practices, billing issues, and items related to life support equipment. Key Findings The Department … by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure or poor … Key Recommendations Develop a process to track global complaints that ensures accountability for Department …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityWage Subsidy and Transitional Employment Programs
… ensure payments are used as intended and whether program contractors accurately report performance outcomes, including … eligible public or private not-for-profit organizations (contractors) to implement them. Contractors work with third parties (e.g., local businesses) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … bank reconciliations and monthly accountabilities. As a result, six collections that were not correctly deposited … During DiNapoli’s audit period, from 2018 through 2021, the board levied additional real property taxes in each …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… training for individuals who used district IT assets. In addition, personal Internet use was found on computers … reasonably estimate certain general fund appropriations in the annual budget in each year reviewed. Auditors analyzed the budget-to-actual …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli Announces Coal Investments Under Review
… steps to transition to a more sustainable business model in line with the growing low carbon economy. The review of … presented by climate change put their portfolios in jeopardy,” DiNapoli said. “We are assessing minimum … coal mining for profits, we may divest our holdings in that company.” The companies were selected from the Fund’s …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-review