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Comptroller DiNapoli Releases School Audits
… to $12.5 million over the last five years. The district funded a repair reserve without the required voter approval. … for authorized purposes. ### For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 2004-3
… appropriations for capital purposes made from its water fund, even when the fund is comprised exclusively of user fees. You ask whether a … tax limit amounts appropriated from its water fund for certain capital purposes. We are advised that the … tax limit amounts appropriated from its water fund for certain capital purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOperational Advisory No. 18
… check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 (should now use … issued from CAS. A State employee returns monies issued via SFS because the employee was not entitled to the monies. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… today by New York State Comptroller Thomas P. DiNapoli. The audit found the New York City Department of Social … DSS failed to make timely rental assistance payments to landlords. In one case, DSS continued issuing rental … equal to one month’s rent, are only paid to eligible landlords while a CityFHEPS application is being processed. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray grounds ensure that these facilities are … the extent that State agencies responsible for operating and regulating public pools beaches and aquatic spray grounds …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Comptroller DiNapoli Releases Municipal & School Audits
… all required potable water outlets for lead contamination, only one developed and maintained a complete sampling plan, only one had a complete remedial action plan in place, and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in … operations and achieve structural budgetary balance.” Budget Gaps Entering July 2022, transit ridership continued … holes in its operating costs through debt, its structural budget imbalance is clearer. Gaps are forecast at $2.5 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenTown of Carroll - Audit Follow Up (2013M-221-F)
… Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report … limited procedures, it appears that the Town has made some progress implementing corrective action. Of the four audit …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fCUNY Bulletin No. CU-203
… Affected Employees CUNY Professional Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum … and twenty hours (120) constitutes the number of hours in one month used to determine the hourly rate. The … will be calculated automatically based on the salary rate in effect on the Earnings End Date, the agency must break …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsOpinion 98-8
… STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, … the form, function and utility required by the political subdivision, from a qualified and approved preferred source, … by the appropriate officer, board or agency of a political subdivision or district therein to the "lowest responsible …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Overview – State University Police Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1823/overviewUse of Federal Funding for Election Technology and Security (Follow-Up)
… for Election Technology and Security (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … districts in fiscal stress the prior year. The low number of districts with stress designations largely reflects recent … in recent years,” DiNapoli said. “While the number of districts has increased, it remains lower than before the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… State Comptroller Thomas P. DiNapoli and Broome County District Attorney F. Paul Battisti today announced that Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ probation. “Ms. LaBarr’s conviction …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsHousing Authority Administrative Expenditures (2016-MS-2)
… public housing units and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of … an Executive Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing authority administrative expenditures at the six authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … and may have also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller … and improve oversight of its managed long-term care program so that patients receive the services they are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-payments