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Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Akron Central School District , Duanesburg Central School District , Genesee Valley Central School District , … , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School District , North …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials reduced surplus fund balance …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City of Salamanca – Collections (Cattaraugus County) The city comptroller’s collections were not always accurately … $2 million that consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… totaling $310,865. Officials did not develop and manage a comprehensive investment program or develop procedures for … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to … user accounts. Seven of these users left the district between 2011 and 2019. Hilton Central School District – …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally cost-effective, the district could achieve greater savings by modifying the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… potential for inappropriate use of town fuel to occur and go undetected was significant. Town of Lockport – Asphalt … of millings inventories and sales revenue to occur and go undetected. The superintendent also did not update the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Owego – Records and Reports (2025M-137)
… records and reports for informed decision-making, legal compliance and accountability. These records are … a Downtown Revitalization Initiative project. 2 OSC’s website provides more information on AFR non-filers and the …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Preston Fire District – Board Oversight (2025M-87)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … Did the Preston Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Parks a Growing Attraction
… state. Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the … of 194 percent), Saratoga Springs (63 percent) and Jones Beach (34 percent). Figure 3 – Ten State Parks with the … Since 2016 Niagara Reservation Niagara 8,905,883 (623,442) Jones Beach Nassau 7,913,408 2,003,070 Gantry Plaza Queens …
https://www.osc.ny.gov/reports/state-parks-growing-attractionState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Schenectady City School … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore Union Free School District , … in all three years reviewed, the district did not use any of the fund balance appropriated to finance operations. … State Comptroller DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOverview – Enhanced Reporting
… When you report to NYSLRS, you upload and submit an enhanced report file or use the manual reporting process … adjustments and enrollments all in one file. Use our Enhanced Reporting Excel Tool to format your data and automatically generate a file that’s compatible with enhanced reporting (a pipe-delimited Text file) for uploading …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking … transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees … Determine whether the Board and District officials ensured online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… Guidance: In compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has … transaction clean-up activities necessary to ensure SFS data complies with these standards on a quarterly basis. SFS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases Municipal Audits
… audits of the Albany County Department of Weights and Measures , Allegany County , Carle Place Water District , … Fire Company , Humphrey Fire District , Livonia Hook and Ladder Company No. 1. , McConnellsville Fire District , … County , Village of Speculator , Village of Valley Stream and the Village of Washingtonville . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… hemp production in the state. However, the department does not always follow established practices when reviewing applications, conducting inspections, and … DOF identifies parking summonses to be processed, its collection of payments for parking fines needs to be …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Opinion 91-37
… bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city … LAW, §§235, 237, 306(b), 402(6), 1200, 1803: Fines and penalties received by a city parking violations bureau for … should be retained by the city as parking fines and penalties. 1981 Opns St Comp No. 81-85, p 86 is superseded to …
https://www.osc.ny.gov/legal-opinions/opinion-91-37