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Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… of CUNY’s Fully Integrated Resources and Services Tool (CUNYfirst). CUNYfirst is an Enterprise Resource Planning project that … Finance, and Human Resources. Refunds issued through CUNYfirst are usually posted to Central Office’s general …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountMorristown Fire District – Board Oversight (2025M-101)
… ensuring collections are accurately recorded and deposited in a timely manner, periodically reviewing financial records … records and ensuring the AFR is filed in a timely manner. The Board appointed Secretary-Treasurer … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases Municipal and School Audits
… assurance that certain services with vendors were provided in accordance with contract terms, and payments were … fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. … period. Delaware Academy Central School District at Delhi – Financial Management (Delaware County) The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 90-2
… the town within which the village is located and which is funded by town-wide taxes. Section 256 of the Education Law … the town within which the village is located and which is funded by townwide taxes …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Village of Manlius – Financial Reports (2025M-89)
… as of September 22, 2025, and also to review activity in liability accounts related to developer deposits back to June … the Village filed an AFR in accordance with New York State General Municipal Law. The lack of financial reports and AFR … State (NYS) Office of the State Comptroller as required by General Municipal Law (GML) Section 30. As of September 22, …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… did not have performance measures in place to effectively monitor lengthy investigations, weaknesses that could … improve practices within LDSSs, OCFS implemented a Program Quality Improvement (PQI) process in January 2020. A prior … the final one. Department of Health – Management of Indoor Air Quality for Individuals With Asthma (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsContract Advisory No. 29
… Subject : Electronic Documents Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's … that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment … and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be permanently … retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanEarly Retirement – Article 14 Benefits
… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 years of service credit plus an additional 4 percent of your FAS for each year of service (or prorated portion thereof) beyond …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementState Comptroller DiNapoli Releases Audits
… The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a … had access to high-speed broadband. A prior audit, issued in July 2022, found BPO effectively monitored and managed the … goal of providing statewide broadband availability. In March 2021, BPO officials stated more than 14,000 …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of the 1,280 accounts reviewed. The accounts included 153 student accounts, 89 nonstudent accounts, and 39 shared and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Eastchester Union Free School District – User Accounts and Information … 2020-21 fiscal years. Town of Nichols – Town Supervisor’s Records and Reports (Tioga County) The former supervisor did … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and monitor fuel usage. He also did not properly oversee the Highway … should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because millings …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… Central School District , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School … of the leave records. Newark School District Public Library – Board Oversight (Wayne County) Auditors found that … responsibilities as trustees of a school district public library. The board did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 92-55
… consumer of the village water system (see 1980 Opns St Comp No. 80-553, unreported). Further, we have stated … §§1-102[2], 11-1120, 11-1122; 34 Opns St Comp, 1978, p 181). After acquiring the water lines, the village would be … for the outside consumers (see 34 Opns St Comp, 1978, p 181, supra ; 1970 Opns St Comp No. 70-1013, unreported). To …
https://www.osc.ny.gov/legal-opinions/opinion-92-55State Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Housing Assistance – Federal Funding and New York
Federal housing support includes housing assistance for renters subsidized public housing and a variety of housing support for the homeless
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance