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DiNapoli: 90 School Districts in Fiscal Stress
… evaluated 672 school districts with fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office … Additionally, 17 districts had increases of 25 percentage points or more in their total fiscal stress scores. The most … score. Eleven other districts saw a drop of 25 percentage points or more, including: the Elmira City School District …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressSelected Safety and Security Equipment at Train Stations
… taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, tested, … June 8, 2017, SIR had 199 Closed Circuit Television (CCTV) cameras, 42 stand-alone cameras, and 43 Customer Assistance …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… the message that its rules are made to be broken. While we applaud the changes that Transit has already made, as they … payments, oversees the legal pursuit of those who don’t pay and handles hearings when a summons is contested. TAB …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedCOVID-19 Pandemic Small Business Recovery Grant Program
… Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program … York State on PAUSE” executive order in response to the COVID-19 pandemic. The order included a directive that all … arts and cultural organizations impacted by the COVID-19 pandemic that either did not qualify for federal …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 97-7
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 94-30
… [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, … the Judiciary Law. The county clerk has been collecting an index fee of $165 pursuant to the first unnumbered paragraph …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Town of Oxford – Financial Condition (2024M-135)
… $350,000 in revenue anticipation notes (RANs) to address cash flow issues, which caused the Town to incur $11,430 in …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… would be inconvenient but not result in financial loss or damage to public credibility. Examples include … are essential for effective patch management (see Area #6 – Patch Management) and software licensing compliance. 10 … periodic physical inventories. 9 Education Law Sections 2-d(5)(e), (f); 8 NYCRR 121.2(c) 10 Software typically comes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… office completed audits of the Bellmore-Merrick Central High School District , Gouverneur Central School District , … email: [email protected] . Bellmore-Merrick Central High School District – Financial Condition (Nassau County) … his office completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Oversight of Child Protective Services
… COVID-19 pandemic. Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there … child (i.e., under the age of 18) has been impaired or is in imminent danger of impairment because of the failure of a … to exercise a minimum degree of care, this will result in an intake report if it is within the jurisdiction of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli Expands State Pension Fund's In-State Investment Program
… fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank … the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge the gap … to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 million in …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… management. Investors need material climate disclosures to make informed investment decisions, but for too long, our …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Comptroller DiNapoli Releases School District Audits
… – Financial Management (Cattaraugus County) The board and district officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a prior audit’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsNewburgh Enlarged City School District – Financial Management (2025M-32)
… the surplus fund balance in all five years reviewed to make it appear officials were not retaining more funds than …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Monitoring of Homeless Data
… homeless shelter costs as ranging from $2–2.2 billion for the calendar years within our audit scope. Twice a year, … System (HMIS) Data Standards, which establish guidelines for the type of information organizations must collect on … to assist in resource management and ensure equity in the application of resources for homeless individuals at the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… restaurant jobs between the first and most recent year of operation, though the gains were concentrated in areas of … 2024, a total of 510 unique Open Street locations were in operation across the city, with 2021 marking the most popular … jobs between their first and most recent year of operation. These locations created over 67,200 jobs, with …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynState Agencies Bulletin No. 2368.2
… for the employee in the PayServ General Deduction Data panel, using deduction code 509. For the Effective Date, … as the Goal Amount and verify the current goal balance is blank. The deduction will automatically stop when the Goal … from DOL, insert a new row into the General Deduction Data panel to end the 509 deduction. The Effective Date and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases Municipal & School Audits
… oversee the district’s financial operations and make informed decisions because financial records and reports …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsPreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87