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Town of Lee – Financial Management (2025M-63)
… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Montrose Fire District – Claims Auditing (2025M-53)
… claims included purchases totaling $484 made through an online payment system and at a local coffee chain. Although … A credit card claim that included a $288 purchase from an online data backup services vendor that may have been a … C includes our comments on issues raised in the District’s response. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… or establish adequate controls to safeguard IT systems. In addition, the Board did not adopt an IT contingency plan … lose important data and suffer a serious interruption in operations. The Town’s technology use policy (IT Policy) … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 PPSI is any …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
… filed independent audit report. Understanding the Audit Area The Common Council (Council) is responsible for managing …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114CUNY Bulletin No. CU-323
… codes to use when submitting salary and/or Additional Pay transactions. Affected Employees Classified Annual … Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not adequate to identify certain salary … codes to use when submitting salary andor Additional Pay transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… losses students suffered and to ensure they succeed in their educational goals.” Schools collaborate with service … During the 2019-20 school year, more than 464,400 students in New York public schools, or 18% of the state’s total K-12 enrollment, …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not recovering as hoped, … State Comptroller Thomas P. DiNapoli. “The MTA’s large budget gaps are coming into greater focus as ridership … 40% that the MTA had expected in its budget. Starting in 2025, the MTA will face growing budget gaps. That year it …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… in 2021, when COVID infection rates were peaking, public vaccinations had not been fully rolled out and travel …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022New York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… upcoming 2020 Census so critical. New York must do all it can to ensure a complete and accurate count of its residents …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… as required, giving stakeholders information they can use to make financial decisions, a number do not,” DiNapoli said. … local government’s tax levy and localities are required to submit the data necessary to calculate the tax levy limit. … of Legally Required Local Government Reports Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… are confronted with one urgent task: They must come to a bipartisan agreement on the next installment of federal … has come through before. In response to the 2008-09 Great Recession, federal aid to New York’s local governments … from Washington so that New York and local communities can start the difficult task of repairing the damage this …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… the agency has the staff and funding it needs to carry out its critically important work.” The scope of the DEC’s … and performance in implementing federally mandated clean air and clean water programs has not kept pace with prior years, as …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growCUNY Bulletin No. CU-453
To inform agencies of the processing of the 2012 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… such as: How long does it take to process a tax or fee payment? How many total collections are being processed? … that proper internal controls are in place. Accept Credit Card Payments Providing residents the option to pay for fees, fines, taxes or other charges by credit or debit card can enhance customer service and convenience. The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… its political spending. Transparency is vital so investors can determine whether political spending is consistent with …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingState Comptroller DiNapoli Releases School Audits
… , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller … identify and report all confirming purchase orders. Merrick Union Free School District – Financial Condition … District East Moriches Union Free School District and the Merrick Union Free School District …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… fund and $168,000 to $225,000 in the highway fund. Valley Stream Union Free School District Thirteen – Disbursements … as shopping, entertainment, online gambling and social media, on district computers although the district’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… to a user account with administrative permissions. East Meadow Union Free School District – Overtime (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and … and one recommendation was partially implemented. Town of Frankfort – Justice Court Operations (Herkimer County) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits