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State Comptroller DiNapoli Releases School Audits
… Union Free School District – Leave Accruals (Suffolk County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the board’s ability to monitor financial operations was compromised, resulting in diminished transparency of the … that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the … that although the district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… DiNapoli has noted in the past that the city lags national peers in formalizing components of its reserve … bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … collectively could exceed $1.8 billion annually by FY 2026, on top of city-identified budget gaps. The city has …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsState Comptroller DiNapoli Releases School District Audits
… unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor employee … and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsMental Health Training Component of the New York SAVE Act (2022-MS-1)
… Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… the receipt of $750 million in unrestricted federal aid, and projects outyear gaps to drop by nearly a third from … good news for the city, thanks to strong market returns and the influx of federal funds,” DiNapoli said. “The city should capitalize on this good fortune and set aside resources to address unexpected challenges and …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidState Comptroller DiNapoli Releases School District Audits
… officials did not ensure that extra classroom activity (ECA) funds were adequately safeguarded or that the collections were always properly supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the district’s ECA policy, which resulted in insufficient oversight of and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… its incentive and bonus programs, resulting in hundreds of thousands of dollars in payments that should not have been … of an employment dispute. ECMCC officials stated that this matter was subject to litigation, and the payments were the … to accurately estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesState Comptroller DiNapoli Releases Audits
… $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … because manufacturer agreements utilized to obtain rebates for the Empire Plan’s prescription drug program did not meet …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Merrick Union Free School District – Financial … and repair reserves, with balances totaling $2.9 million, were reasonably funded. Panama Central School District – … million in purchases (half of the procurements reviewed) were made without competitive procurement methods. Therefore, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Village of Earlville – Collections (Madison … transaction. Of the 296 collections totaling $302,050 that were reviewed, nine collections totaling $77,705 did not have … auditors could not determine whether the collections were deposited in a timely manner. Of the remaining 287 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… [read complete report – pdf] Audit Objective Did Rochester Prep Charter School 3 (School) officials … maintain inventory records. Audit Summary School officials did not ensure that Company employees maintained complete, … The School’s written agreement with the Company did not explicitly state who was responsible for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36College Readiness (Follow-Up)
… graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide graduated, while … employment that provides family-sustaining wages. In 2024, NYCPS revised its college readiness metric to include a … in this cohort did not continue or persist in college for 6 months after enrolling. Additionally, for a sample of 291 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) preschool special education services to disabled children who are between the ages of … are based on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North Side …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… A Staten Island preschool special education provider, Gingerbread … to provide these programs to children throughout Staten Island and neighboring boroughs. During the 2012-13 school year, Gingerbread served about 145 students. The audit …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli Finds Slow Property Tax Growth for Local Governments
… their tax cap in the first year of the new tax freeze law was about the same as in the year prior. However, preliminary … did exceed their tax levy limits in school year 2014-15 was actually substantially lower than in school year 2013-14. … 2011. Growth in county sales taxes outside New York City was 3.8 percent from 2012 to 2013, with most growth occurring …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsPublications
… Below, you’ll find retirement plan publications and general information … retirement plan determine your benefits. The best way to find your specific retirement plan publication is to visit our Find Your NYSLRS Retirement Plan Publication page and follow … Find NYSLRS retirement plans general interest publications …
https://www.osc.ny.gov/retirement/publicationsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
New York State Comptroller Thomas P DiNapoli today recommended improvement of oversight of the Long Island Power Authority LIPA after a report by his office found that previous reforms have not reduced costs for ratepayers and debt levels continue to rise
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authority