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State Comptroller DiNapoli Releases School Audits
… The district did not have an adequate online banking policy and procedures. Potsdam Central School District – … million in a debt reserve, overfunded the unemployment insurance reserve and did not fully implement 2016’s audit … required, or have support that they obtained the required number of quotes for six purchases totaling $39,758. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… If you are a NYSLRS retiree, your beneficiaries may be entitled to receive death benefits … should contact us as soon as possible. Survivors can report the death of a retiree by using our online death …
https://www.osc.ny.gov/retirement/retirees/death-benefitsAccessibility for People With Disabilities
… To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including … To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate steps to ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… working days are reflected on the ROA. The official must sign the ROA attesting to its accuracy. Failure to complete … a New Record of Activities An ROA can be valid for up to eight years. If an official starts a new term and feels …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting … 1953, p 35). We continue to adhere to that view. As noted, under section 200 only abutting or fronting owners may submit … 1963, ch 706 and L 1965, ch 855, stating that improvements under section 200 are to be paid by fronting or adjoining …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Pension Payment Option Election – Divorce and Your Benefits
… a monthly benefit for life. The Single Life Allowance is the maximum benefit available. Or, a member can choose to … should the member die before them. Generally, this is one of the joint allowance options. The parties should be … options, their option beneficiary, once the retirement is effective; and Under joint allowance options, the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionSouthwestern Central School District – Claims Audit (2025M-34)
… totaling $242 million we reviewed 266 claims totaling $77 million some claim packets contained multiple exceptions …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34CUNY Bulletin No. CU-359
… Lecturer 019122 EOC Lecturer Doctoral Schedule 019114 EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE … EOC Office Assistant (Assistant 1 through 4) 019276 EOC Administrative Assistant 1A, 1B and 1C 019277 EOC IT Support … EOC Office Assistant (Assistant 1 through 4) 019276 EOC Administrative Assistant 1A, 1B and 1C 019277 EOC IT Support …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsLawrence Union Free School District – Financial Management (2025M-115)
… fiscal year financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … maintain tax rate stability, comply with the 4 percent surplus fund balance 1 limit, and avoid excessive reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… to alternative quote thresholds, and $377,979 paid to four professional service providers. The board and officials also … 30 purchases totaling $200,012 and expenditures for five professional service vendors totaling $171,446. They found … prices to the awarded contract prices, and overpaid for cleaning supplies by $1,532. As a result of this audit, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-720
… by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT Employees … TU, TX, U3, U6 $107.00 PL3 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $128.03 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 288
… Fund Code, Amount of Deduction, Employee's Agency Code, Social Security Number and Name. The pre-printed Federated Code, … been modified, must be returned to the employee so they can complete a new card or authorize the deduction for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignNorth Brookfield Fire District – Board Oversight (2026M-2)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Machias Fire District – Financial Operations (2026M-14)
Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly manage the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… public-facing programs for patients and clients who have limited English proficiency, creating barriers to accessing … More than 1.7 million New York City residents have limited English proficiency according to 2023 U.S. Census … lower than the recorded number of patients with limited English proficiency. For example, at DOHMH’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… from uncashed checks, bank accounts, stocks and more. To find out if you are owed money, visit www.osc.state.ny.us . Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of Clarendon , … is being spent appropriately and effectively.” Town of Bolivar – Community Development Block Grant (Allegany County) … today announced his office completed audits of the Town of Bolivar Circleville Fire District Town of Clarendon Cohoes …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden Wetmore and the New … investigation between Comptroller DiNapoli’s Office, the Chemung County District Attorney’s Office, and the New York … of the public. I thank the Comptroller’s Office and the Chemung County District Attorney’s Office for their …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheads