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State Comptroller DiNapoli Releases Municipal & School Audits
… The business administrator and district officials did not invest available funds in financial institutions that offered … monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month … monthly cash flow forecasts to estimate funds available to invest or consider other legally authorized investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. District … also did not enter into a service level agreement with the district’s information technology (IT) service …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… found that the district did not have a disaster recovery plan. Evans-Brant Central School District – Information … communicated confidentially to district officials. Genesee Community College – Procurement, Cash Disbursements and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four … Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory limit by … points. When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller Releases School District Audits
… or a disaster recovery plan. IT users were not provided with IT security awareness training. Find out how your …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Agencies Bulletin No. 435
… will continue to service the toll-free phone line and web site through close of business November 14, 2003. Effective … The existing toll free number is 1-877-NYSAVES and the web site is located at www.nysaves.org . Effective with the Administrative checks dated November 19, 2003 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programOpinion 95-15
… (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY TAXES … (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- … Library appropriation (authority to charge public library with proportionate share of tax refund) EDUCATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Chester Union Free School District – Information Technology (2021M-107)
Determine whether Chester Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chester-2021-107.pdfNyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nyack-2021-113.pdfMTA/NYC Transit - Trash Can Free Stations Pilot Program, (2014-S-29) 90-Day Response
We audited the Metropolitan Transportation Authority: New York City Transit - Trash Can Free Stations Pilot Program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s29-response.pdf“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… 18 percent. 9 The proficiency rate dropped 1 percentage point for English language learners but rose by 1 percentage point for students with disabilities, two other demographic … Explorer ; OSC analysis Federal Funding and the Plan to Address Impacts of COVID-19 In remarks released at the same …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryOpinion 88-76
… transactions which a public library treasurer must file with the State Comptroller should include information both on … for library purposes be levied and collected annually with general taxes of the municipality or school district … fund and not to the general fund of the municipality. With regard to private source moneys, we have expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-88-76XI.12.B Contract Assignments – XI. Procurement and Contract Management
… or organization (“Transferee”) other than the original contracting party having such rights, obligations, and … disposed of without the prior written consent of the contracting agency officials. State agencies may waive prior … and have their signatures acknowledged. If the original contracting party has ceased to exist as a business entity, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… were insufficient in assessing when they had mental illness or substance abuse issues and individuals were placed … Especially in the case of clients with serious mental illness, placements should be at sites that offer the highest …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… opportunities. Our panel of distinguished experts aimed high with our recommendations because we believe that urgent … Krosinsky teaches sustainable investing at Brown, the Yale School of Management and New York University. He also serves … School. He has served on the board of directors of the High Meadows Institute, the working group of the Coalition …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelDiNapoli: Technology Changing How Local Governments Serve Residents
… The city recently began installing energy saving LED street lights and expanding wireless connectivity to certain … to partner with National Grid as we deploy an advanced LED street lighting network across the entire city that will … on a demonstration project to replace 4,200 company-owned street lights with LED lights, lighting controls and …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsState Comptroller DiNapoli Releases School District Audits
… had 250 unneeded network user accounts, including two with administrative permissions, and the assistant … did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund balance … claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… state governments, limit eligibility and reduce the value of future benefits according to a new report by State … and 2023. Almost 3 million New Yorkers relied on SNAP as of March 2025. “The state has made meaningful efforts to … or even retain these efforts if Washington shifts billions of dollars in costs to New York,” DiNapoli said. “If this …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodSexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a … or with a government agency or in court under federal or State antidiscrimination laws. Policy: OSC’s Policy applies … of sex discrimination and is unlawful under federal and State law. Sexual harassment includes harassment on the basis …
https://www.osc.ny.gov/sexual-harassment-policySeaford Union Free School District – Capital Assets (2024M-112)
… officials maintain complete and accurate capital asset records? Audit Period July 01, 2021 – May 31, 2023. We … a significant investment of district resources. Detailed records help to establish accountability and provide district … did not maintain complete and accurate capital asset records. We determined that, while assets totaling $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112