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True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

State 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 … The superintendent also did not update the sale price of millings in accordance with the current average …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits

Hoosic Valley Central School District – Financial Management (2014M-6)

Hoosic Valley Central School District Financial Management 2014M6

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Candor Central School District – School Lunch Operations (2015M-173)

… 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Downsville Central School District – Fund Balance (2016M-79)

… purpose of our audit was to examine the District’s general fund balance for the period July 1, 2014 through January 12, … approximately $9.9 million. Key Findings Unrestricted fund balance has exceeded the 4 percent legal limit over the … Recommendations Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79

State Comptroller DiNapoli Releases School Audits

… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , Middletown … Thomas P DiNapoli announced today the following school audits have been issued …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1

Richburg-Wirt Fire District – Board Oversight (2025M-73)

… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing requirements. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Johnstown Public Library – Cash Receipts (2014M-304)

… our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, … Johnstown Public Library Cash Receipts 2014M304 …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

St. Lawrence County – Financial Condition (2013M-46)

… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …

https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46

Liberty Central School District – Budget Review (B4-13-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health

… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, … To determine whether NY State of Health NYSOH New Yorks online health plan marketplace …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-health

Opinion 90-50

… , 152 AD2d 912, 544 NYS2d 393). Therefore, the current practice, which requires a certified copy of the board …

https://www.osc.ny.gov/legal-opinions/opinion-90-50

CUNY Bulletin No. CU-711

… is to provide agency instruction for processing the June 2021 Uniform Allowance Payment. Affected Employees Employees … criteria are affected. Background Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New … Safety Sergeant Be in Active pay status for at least 100 working days from 12/01 to 05/31 $780.50 Campus Peace …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-payment

State Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget … P DiNapoli today announced his office completed audits of Town of Chazy Village of Freeville Village of Silver Creek …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1

Payroll Improvement Project Bulletin No. PIP-014

… EE 678ER CUNY ORP Employer Arrears CUNY Participating ER 679 CUNY After Tax Arrears CUNY Participating EE 680 CUNY … EE 680ER CUNY ORP Employer Arrears Sus CUNY Suspense ER 673 SUNY ORP Before Tax Arrears SUNY Participating EE 673ER SUNY ORP Employer Arrears SUNY Participating ER 674 SUNY ORP Suspense BTax Arrears SUNY Suspense EE 674ER …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductions

DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet

… Local government capital spending on roads, bridges and water and sewer systems declined by … governments, excluding New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five … average annual spending of $2.3 billion by municipalities on roads and bridges. The decline in local government …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmet

New York City Budget Balanced But Economic Risks Have Grown

… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report released today by … “New York City’s economy continues to expand, but the risk of an economic setback should not be overlooked,” DiNapoli … to help close projected budget gaps.” The strength of the local economy has made balancing the city’s budget …

https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown