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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify … that 114 students were provided with textbooks even though the district's records did not support the students' …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated and new Increment Codes have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of … P DiNapoli today announced his office completed audits of the Clarence Fire District Town of East Hampton Town of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on the release of New York City’s budget update. “The $124.7 billion New York City …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetInvestors Renew Call on Exxon to Address Climate Risk
… York State Common Retirement Fund (CRF), and the Church of England investment fund, have again asked ExxonMobil to … to mitigate climate change. The CRF and the Church of England filed a similar proposal for consideration at Exxon's … Agreement 2 degree scenario." The CRF and the Church of England are currently engaged in ongoing discussions with …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through … FrankfortSchuyler Central School District Financial Management 2016M226 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Longwood Public Library – Bank Account Management (2015M-309)
… 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, is a school district public …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through February 28, 2014. … of approximately 1,800 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $30 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… released today by State Comptroller Thomas P. DiNapoli. The report shows the city’s full-time workforce declined by … the largest decline in staffing since the Great Recession of 2008. Despite the city hiring over 40,000 new employees in … unless more efficient means of providing those services are found. DiNapoli’s report notes vacancy rates are mostly …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionDiNapoli Op-Ed: Corporate America Needs to Come Clean on AI's Impact on Jobs
… an op-ed by New York State Comptroller Thomas P. DiNapoli on the need for companies to be transparent about how Artificial Intelligence (AI) is impacting layoffs, entry … other workforce impacts of AI, because without it, it’s much harder for investors to evaluate whether the changes are …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-op-ed-corporate-america-needs-come-clean-ais-impact-jobsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4State Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedControls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment. Our audit scope covered the period July 1, 2016 through August 7, 2018. Background … To determine whether the New York City Health and Hospitals Corporation has …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSecurity Delivery Instructions
… the proceeds applied to each individual owner and included in your report of abandoned property as cash for fractional … agent). Do not total fractions for all owners prior to sale. Any reversal of deliveries must be approved in writing … should be reported and maintained in the organization’s house account. Review accounts annually to determine if any …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsTown of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and accurately record, deposit, remit and report all collections? Audit … Period January 1, 2023 – February 12, 2026 Understanding the Audit Area A town clerk must timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Oversight of Child Protective Services
… Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submission (hereafter, suspected … CONNECTIONS – the computerized system of record used for recording child welfare information in the State. In certain … be limited to, adjusting the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesNewburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal … controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343