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DiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… for violations of NYC Transit rules such as fare evasion ($100), graffiti or scratchiti ($75) and littering ($50). It …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court … You indicate that the county treasurer's office holds funds which were directed by court order to be deposited into the court and trust fund and that some of these funds are held beyond the five year dormancy period set forth …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… of Education. This provision expires on December 31, 1995. Since the disposition of this additional fee is …
https://www.osc.ny.gov/legal-opinions/opinion-94-30DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… billion in SFY 2018-19, largely because of the state’s ongoing takeover of local Medicaid administration … including cost-cutting efforts. DiNapoli has expanded an ongoing Medicaid audit initiative that has found nearly $2 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… of internal controls over that data. In some instances, laws, regulations or a local government’s or school’s … without an agreement that complies with federal and State laws. Without awareness of the student data that exists, … likelihood that you may inadvertently violate copyright laws by having more software users than licenses for a …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… killed 44 people and caused an enormous storm surge that forced thousands from their homes, resulting in an estimated … private sector is increasingly aware of the urgent need for climate risk disclosure. For example, a 2019 survey of 215 of the world's 500 largest …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
… assumed interest rate. Details are on the State Education Department's website . What are a "current refunding" and an … used by the escrow agent to purchase special United States Treasury securities (generally directly from the Bureau of Public Debt, Division of the U.S. Treasury Department). The escrow agent uses the principal and …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… About the Program According to the U.S. Department of Housing and Urban Development’s (HUD) 2023 Annual … of social services (Local Districts). OTDA’s Division of Housing and Refugee Services administers an array of programs … including homelessness prevention, the construction of housing, and programs that provide essential services to …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programSelected Safety and Security Equipment at Train Stations
… that runs the length of Staten Island (about 14 miles) from St. George Terminal to the southern terminal at … SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural … the new CCTV system was not required but was done every 90 days. The new cameras self-report equipment failures or …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively … To determine whether the Office of Children and Family Services OCFS effectively …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… York’s state pension fund is now one of few public pension funds across the country offering multiple sources of capital … (NYBDC) The state pension fund provides the NYBDC with funds to make loans to New York small businesses for working …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 through … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Town of Oxford – Financial Condition (2024M-135)
… complete and accurate financial records and reports or request additional financial information, which hindered its … complete and accurate financial records and reports or request additional financial information which hindered its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… of Education (Board) and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June … school district’s financial condition is its level of fund balance, which represents the difference between revenues and … School districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… legitimate District expenditures and were obtained at the best value was compromised. In addition, when the Board does … on when and how to help ensure that they obtained the best value possible when making purchases under legally … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School District Audits
… (Cayuga County) Certain compensation paid to district administrators and business office personnel was inaccurate …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits