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State Comptroller DiNapoli Releases Municipal and School Audits
… 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Agencies Bulletin No. 1173
… will be included in the employee’s regular paycheck. The check for all payments will be distributed to the employee’s … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1173-implementation-retroactive-general-salary-and-other-increases-andDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerSelected Aspects of Discretionary Spending
… whether the Capital District Transportation Authority’s discretionary spending complied with its guidelines and was … for specific program purposes and it incurs indirect or “discretionary costs” that support overall objectives. The … a total of $543,400 of Authority spending that was discretionary in nature. Each public authority should have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and expenditures accumulated over time. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… establishing repayment agreements resulting from Deferred Payment Arrangements (DPAs). The Division of the Budget has … Attorney General's Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents … for revenue contracts. The DPA should outline the deferred payment arrangement and include provisions that address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsUse of New York State Snowmobile Trail Development and Maintenance Funds
… for maintaining the trails. Sponsors can function as TMEs and do the trail maintenance themselves, or they can contract with a snowmobile club or association. TMEs generally use volunteers to groom …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Employer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating employers to help them do their Retirement Systemrelated work …
https://www.osc.ny.gov/retirement/employers/employers-guideDEC Management of Invasive Species (2019-S-026) - Maps
… Details the status of invasive species at public boat launch locations and locations of the permitted …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsRetirement Contribution Borrowing Limits
… Signed into law on September 12, 2017 as Chapter 303 of the Laws of 2017 – A.8093 (Abbate) / S.6391 (Golden) …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsSouthwestern Central School District – Claims Audit (2025M-34)
… District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … The claims auditors did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Higher Education – 2022 Financial Condition Report
… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationTown of Freedom – Financial Management (2021M-191)
… complete report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic … maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or … how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191City of Middletown - Information Technology (2018M-235)
… Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were … or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used and one account was last used to logon to the network more than nine years ago. Financial application …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235SUNY Bulletin No. SU-274
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New York State Education … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetTime and Attendance Practices of Selected Employees
… attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We … attendancerelated records for selected Long Island Rail Road employees reflected their actual time worked …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District … in $2,182 being overpaid to the vendor. Downsville Central School District – Claims Auditing (Delaware County) The board …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits