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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and … estimates of revenues and appropriations based on historical trends or other known factors. Comply with the … budget was realistic and structurally balanced based on historical or known trends …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … our findings and recommendations and indicated that they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… personal piggy banks. Assemblyman Scarborough tried to game the system, thinking he could get away with it,” New …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,580 contracts for state … at Open Book New York . Major Contracts Approved Office of Cannabis Management $1.7 million with New York State … for the “seed to sale” tracking system. Department of Corrections and Community Supervision $9 million for …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Audits
… regulations. Department of Environmental Conservation (DEC): Compliance With Executive Order 95 (Open Data) … The initial audit, issued in May 2021, found that although DEC had taken steps to comply with EO 95, certain … had not been fully addressed. Among other issues, DEC did not identify the total population of state data it …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… site preparation expenditures, professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, such as legal and title fees, damage payments, site preparation costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsValley Stream Central High School District – Capital Assets (2025M-16)
… (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – … machinery, vehicles, furniture, computer equipment and software. Consequently, capital assets often represent a … investment of school district (district) resources and are subject to risks of loss, misuse and/or obsolescence. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings in the Finger … and Wayne Counties ranked second and third in the state for commodity sales, and Wyoming County was also second for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesMattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively … and is adequately supported and approved. Generally, the Board must audit and approve all claims against the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal and School Audits
… and services related to capital improvement projects’ (CIP) contracts were competitively procured in accordance with … law. As a result, officials cannot assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million … in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 98 of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that nine villages were designated in fiscal … State Comptroller Thomas P DiNapoli today announced that nine villages were designated in fiscal …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1350
… (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the Social … 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. … information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to … submitted to New York state agencies to ensure that all cases, including any cash collected, were properly reported …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… million identified, Empire has recovered $11.5 million and found $2.1 million was beyond recoverability time frames, … million yet to be recovered. In a follow-up, Civil Service and Empire made significant progress in addressing the … scoring criteria, meet the requirements of the fund, and are repaid in a timely manner. The corporation could …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… DiNapoli said. “As we move forward with our prudent investment strategy, we remain focused on long-term stable … this year by the Legislature and Governor. The assumed rate of return will remain at the same rate as the prior year at …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget … 612 homeless shelters totals in the billions of dollars. Funding to shelters is administered through local departments … County Department of Social Services, the Rescue Mission Alliance of Syracuse (Rescue Mission) provided homeless …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1084
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … Restoration of Contract Pay and Additional Pay for 21P Institution Teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to … (LATS-NY). Pay for Vaccine Hotline Activities The straight rate and overtime rate for work performed on the COVID-19 … performed on this assignment. The rates are based on the hourly rate of the title designated for this assignment, Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortEmployer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . February 2026 New in Retirement Online Accrued Payments and Leave … Time is Up to Switch to Enhanced Reporting January 2026 New Elected & Appointed Officials Must Submit an ROA 2026 Overtime Limits for Tier 5 & 6 Members Annual Invoice …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026