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State Comptroller DiNapoli Releases School Audits
… County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The … not ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. … during 2021-22; or develop long-term written financial or capital plans. Auditors found 31 general fund appropriation … to the board; consistently filed the annual financial report and the tax cap form late with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … did not notify staff, parents and/or guardians of test results exceeding the lead action level, in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … officials did not properly report the subsequent Cycle Two test results conducted in June 2022 to the local health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14State Agencies Bulletin No. 1523
… may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … identified with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other … issued by the SSA. If the information reported in PayServ does not match the information on the Social Security card, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedAccounts Payable Advisory No. 36
… Subject: Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) … deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, … (GFO) , Chapter XV, Section 4 - Vouchers and Expense Reports . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … such iconic establishments as the Metropolitan Opera, Broadway and off-Broadway theaters, Carnegie Hall, the Apollo … and jobs were located across the City (although on a much smaller scale) in the rest of the City’s 55 …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 2008-5
… the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money payable under fire protection contract); (submission of … FIRE PROTECTION AND PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the police department, the village board must notify the New York State Commissioner of the Division of Criminal Justice …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Alternate Contribution Stabilization Program
… annual contribution, but then requires repayment with interest, beginning the year after amortizing under the … submitted by: Email as an attachment to NYSLRS_Billing@osc.ny.gov ; or Mail to: NYSLRS Employer Billing Unit 110 State … rate securities of appropriate duration held by the New York State Common Retirement Fund (Fund). That rate of return …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programState Comptroller DiNapoli Releases School Audits
… School District , Great Neck Union Free School District , Lisbon Central School District , Lyncourt Union Free School … . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … appropriate oversight over fuel that was delivered to the transportation contractor’s tanks. As a result, officials …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Disability Benefits
… about disability retirement benefits from the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/members/disability-benefitsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Barnard Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Village Fiscal Stress Declines Again
… has 10 villages with a Dec. 31 fiscal year end date that are not included on this list. Their scores will be released … 2016, the three villages in "moderate fiscal stress" are: Ellenville (Ulster County), Granville (Washington) and … Those considered "susceptible to fiscal stress" are: Andover (Allegany), Catskill (Greene), Pomona …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… and is returning the stolen funds. I would like to thank Assistant District Attorney Greg Clark, Chief of the Public Integrity/Economic Crimes Bureau for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Eric Proulx, Acting Franklin County District Attorney Glenn MacNeill and Asst. District Attorney David J. Hayes for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftOpinion 90-38
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of … use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the highway for access. We are in …
https://www.osc.ny.gov/legal-opinions/opinion-90-38