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Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… fracturing the delicate balance often necessary to make ends meet. Even as jobs have returned, rising costs … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie … 2022), at https://robinhoodorg-wp-production.s3.amazonaws. com/uploads/2022/04/PT_Annual2021_final.pdf . 24 Center on …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 88-68
… -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST … if it does, it is not clear whether Article 18 would apply to a planning board member whose interest as a neighbor is adverse to the applicant. Similarly, the disclosure requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… Comptroller and university guidelines limiting travel advance amounts and requiring unspent balances to be returned … students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students … four students whose accounts were not credited with the TAP payment, three students who were not properly …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Cost Manual (2021-S-31) Step Up, a New York City-based not-for-profit organization, is approved by the State Education … who are between the ages of three and five years. For the three fiscal years ended June 30, 2015, Step Up … reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Accounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsComptroller DiNapoli Releases State Audits
… Leaves (Follow-Up) (2015-F-5) An initial audit issued in October 2013, examined whether the fellowship leaves … staff were awarded for authorized purposes and in compliance with all applicable requirements. Although most … and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… districts) IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION … and reestablishment as water district); (authority to impose benefit assessments or user fees) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) District officials have taken appropriate action to manage the district’s financial condition. Officials … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… Purpose The purpose of this bulletin is to inform agencies of processing requirements for employees … claiming exempt in 2022 are affected. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) … from Federal withholding for tax year 2021 and intend to claim exemption in 2022 must file a new Form W-4 by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among … Purchases made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… investment policy that can provide officials with a tool to manage finances more effectively and help ensure that … This structured approach can help officials optimize how funds are managed, leading to better financial health and potentially more resources for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School Audits
… Arts . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… initiatives as the public and private sectors seek to digitize more operations and communications. Many … as text and images, it appears that further changes are on the way. As technological advancement continues, it is … the use of AI. It was among the first to establish a Task Force dedicated to examining the responsible use of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine for … It provides a comprehensive breakdown of farming across upstate New York along with Long Island and New York City. … The critical role farms play in New York cannot be overstated both as an economic engine for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryMidway Fire District – Claims Auditing (2025M-143)
… are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in … deliberate audit of claims before directing the Treasurer to pay them. The District made 695 disbursements totaling … or were not audited and approved by the entire Board prior to payment. The lack of a proper audit of claims increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0