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Comptroller DiNapoli Releases School Audits
… his office completed audits of the Alexander Central School District , Cazenovia Central School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School … his office completed audits of the Alexander Central School District Cazenovia Central School District Rondout …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2Management of Unexpected Delays and Events During Winter 2017-18
… (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the … covered events that occurred between December 1, 2017 and January 24, 2018 and on February 6, 2018. Background The …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Opinion 2007-2
… preliminary or relating thereto that, prior to chapter 180 of the Laws of 2005 were directly incurred by towns and … ask whether amendments made to the Election Law by chapter 180 of the Laws of 2005 (“chapter 180”) require or permit the chargeback of election expenses …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2SUNY Bulletin No. SU-185
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located … Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesCity of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Compliance With Payment Card Industry Standards (Follow-Up)
… E-ZPass customers have prepaid accounts, from which tolls are electronically deducted when the vehicle passes … phone, online, and in person for other costs (e.g., unpaid tolls, accident reports, commercial accounts). All …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/compliance-payment-card-industry-standards-followCity of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 88-69
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which … contract for services with a private volunteer ambulance service with which the town, in which the village is located, … contract for services with a private volunteer ambulance service, notwithstanding the fact that the town within which …
https://www.osc.ny.gov/legal-opinions/opinion-88-69City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Rochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings for the Hudson Valley: There were 2,280 farms in the Hudson …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsUnified Court System Bulletin No. UCS-138
… letters provided for 2004-2006 retroactive payments of the Senior Officer Series Differential for eligible employees in … officers and employees who hold the position of Senior Court Officer or New York State Court Officer-Sergeant …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Unified Court System Bulletin No. UCS-257
… record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position Number … employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-275
… record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position Number … employee’s salary was not updated. Position and Job do not match – if the Position Number equals the NYS Position Number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryOpinion 88-44
… by the firm. In this regard, we note that Article 18 does not distinguish between employment relationships which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … endowment or extraclassroom activity funds, depends on the meaning and intent of the provision. We believe that …
https://www.osc.ny.gov/legal-opinions/opinion-94-15SUNY Bulletin No. SU-134
… eligible GSEU employees on full-time assistantships and $250 for eligible GSEU employees on less than full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
Officials in the city of Amsterdam are unable to properly assess and monitor the citys financial condition due to inadequate inaccurate and incomplete accounting records according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… up the investigation and resolution of cases. At a time when increased vigilance is needed, the department must do … investigations were not reassigned in a timely manner when investigators retired or resigned; The manual used by … updating policies, ensuring cases are quickly reassigned when an investigator leaves, and working with the city’s …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nyc