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Town of Oxford – Financial Condition (2024M-135)
… A key measure of a town’s financial condition is its level of fund balance, which is the difference between … balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … increasingly difficult for officials to provide the same level of services and respond to unanticipated emergencies. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Comptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and … the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition (Westchester … School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Unified Court System Bulletin No. UCS-225
… district. Effective Date(s) 04/07/2016 for Administration Pay Period 1C, paychecks dated 04/20/2016 Eligibility … Criteria Judges and Justices of the UCS in BU86 whose Pay Basis Code is LEG with a Payroll Status of Active or Leave With Pay on or after 04/07/2016 are eligible for this salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityMandatory vs. Optional Membership
… two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that … classification; or Competitive³ classification where you were appointed temporarily or provisionally. Membership … If you are a permanent fulltime employee of a participating …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipBellevue Fire District #9 – Procurement (2018M-5)
… officials did not verify State and County contract pricing for four purchases totaling $29,306 during the audit … when making purchases. Verify State and County contract pricing was obtained on purchases made using these methods. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing without proper documentation or supporting … that tracked, recorded and maintained student grades in the Arlington, Elmira, Fairport, Freeport and Saratoga … Student grades in five school districts were changed from failing to passing …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesOversight of Certified Homeless Shelter Food Services
… there are 158 certified shelters in New York City (94 adult shelters and 64 family shelters). Of these, 100 either … oversight for certified homeless shelters. On average, only 59 percent of the food inspections by the three agencies … only completed 18 percent. Seventy-five of 95 (79 percent) adult shelter food service workers at the 15 shelters we …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOversight of Transportation Services and Expenses
… In addition, the Department also operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As … Of those, 2,862 transactions at commercial fueling stations resulted in higher costs totaling $10,616. However, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDue Diligence for Companies Holding Abandoned Funds
… address on file. The value of the abandoned property account is $20 or less and you plan to aggregate these … plans regardless of the property value, so the account value exemption below does not apply to accounts for … email address on record with the holder or a verifiable login by the owner using a website or mobile application made …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Opinion 99-2
… for the construction of a town salt storage shed. You ask whether it would be a violation of competitive … Comp, 1958, p 374). Subdivision 2 of section 101 expressly states that nothing in that section "shall prevent any … it is our opinion that the requirements of section 103 do not preclude a political subdivision from utilizing its …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Controls Over Unclaimed Bottle Deposits
… many beverages sold in the State, such as soft drinks and beer. Consumers may then return their empty beverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango … BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-198
… agency instructions for processing the $500 Service Award for full-time employees. Affected Employees Full-time … United University Professions, provides for a $500 Service Award to be processed as a one-time advance to basic annual … obligation. Agency Actions To pay the $500 Service Award to eligible full-time employees, agencies must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedCUNY Bulletin No. CU-466
… Based on the Summer 2013 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule , payments may … Form and the Summer 2013 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule. In addition, … OSC for each of the pay dates included on the Semi-Monthly Certification and Paydate Deadlines schedule, prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summer