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State Comptroller DiNapoli Releases School District Audits
… 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 … to procure professional services and insurance coverage from four vendors totaling $414,838. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget … jeopardize at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating … IV-E Foster Care Individuals with Disabilities Education Act Homeland Security Grant Program Social Services Block …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityNew York City’s Uneven Recovery: Mothers in the Workforce
The onset of the COVID19 pandemic placed an outsized strain on parents Nationally mothers in the workforce experienced a larger increase in unemployment than fathers
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOversight of Registered Apprenticeship Programs
To determine whether the Department of Labor DOL is providing adequate oversight of registered apprenticeship programs Programs
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsProposed Regulations
… offices. Part 203.6 is amended to read as follows: (l) a statement of any transaction transferring funds to other … or agencies or to any non-governmental organization; (m) a statement of borrowed debt projected to be outstanding at the … can be issued until legal limits are met; [and] ( n [m]) a statement of the annual projected capital cost broken down by …
https://www.osc.ny.gov/legislation/proposed-regulationsTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit of claims before payments are made, Obtain an audit of the … agencies in a timely manner. Perform a thorough audit of claims before payments are made. Have an independent public …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the tax impact upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Health Sciences Charter School – Procurement (2013M-211)
… Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … The Board did not ensure that all contracts for goods and services were properly awarded. The School’s Business … was unable to provide procurement procedure documentation and inconsistencies were found in the purchasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $114,800 for the 2013 fiscal … to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s records annually. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248NYS Common Retirement Fund Announces Second Quarter Results
… long-term investment strategy to weather such ups and downs and provide retirement security for generations …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsVillage of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the … procedures to ensure that a Justice who resigns his or her official position with the Village meets all requirements …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … elected Town Board which consists of the Town Supervisor and four Board members. The Justice’s principal duties … adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from fines, bails, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller DiNapoli Releases School District Audits
… did not use a competitive process to procure goods and services. For example, auditors found that district … officials paid a vendor $238,465 without documentation and they justified this was a valid exception to competitive … District – Financial Management (Niagara County) The board and district officials can better manage fund balance and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New … Fund is the third largest public pension fund in the United States, with an estimated $192 billion in assets under …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingTown of Newfield – Selected Financial Activities (2013M-2)
… The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is … member Town Board, which consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town … his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be produced for our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Hempstead Union Free School District – Management of District Resources (2014M-253)
… The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an … that all of its decisions and deliberations are performed in a transparent and public manner. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mTown of Barrington – Financial Management (2017M-103)
… money. Because the accounting firm kept the records off site, the Town’s financial records were not available for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Comptroller DiNapoli Releases Municipal Audits
… and Disbursements (Delaware County) While the treasurer does maintain up-to-date and accurate accounting records, the … Over Financial Activities (Steuben County) The board does not provide adequate oversight of the department’s … without independent oversight. Further, the board does not audit the individual claims for accuracy or examine …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… and consistent with contract requirements, including those in the Consolidated Fiscal Reporting and Claiming Manual (CFR … that had FSS contracts. Our audit covered seven contracts in total: five FSS contracts for the two fiscal years ended … supported, and inappropriately billed OPWDD for $15,042 in estimated related fringe benefit costs. The YAI Network …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and food items that were not age appropriate (such as club soda …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manual