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Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsAlden Central School District – Financial Management (2016M-372)
… Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and … operates four schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records … increases the risk that fuel could be used that is not for appropriate District purposes. Key Recommendations Develop written procedures for adding, tracking and disposing of District vehicles to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152State Agencies Bulletin No. 2128
The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentEmerging Manager Program
… assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, perform due diligence and recommend managers to participate in the program. Each year, the Fund also seeks to graduate …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Agencies Bulletin No. 2019
… inform agencies of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for … a salary increase of two percent (2.00%) for fiscal years 2022-2023 and includes the April 1, 2022 PEF Salary Schedule . Per the PEF Agreement, seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseHomeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… of pandemic funding for fiscal recovery, economic support, Medicaid and vaccine manufacturing contracts,” DiNapoli said. … states and 28.6% more than the national average. The rank is up from fourth in 2020, due primarily to increased income … series details the differences among the 50 states and what they pay in federal taxes and how much they receive in …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsOversight of Disability Services
… is the largest comprehensive system of public education in the nation, comprising 64 institutions (14 of which are … the campuses. Title II of the Americans with Disabilities Act of 1990 (ADA) prohibits discrimination on the basis of … governments. Similarly, section 504 of the Rehabilitation Act of 1973 prohibits disability discrimination by recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The subways are New … be read in the audit which is available at http://www.osc.state.ny.us/audits/allaudits/093015/14s56.pdf . … Train …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… Rapfogel and Joseph Ross, previously pleaded guilty in the case. Further information on the case is available here . … Friedman, 80, pleaded guilty today before the Honorable Michael Obus in New York County Supreme Court to Grand Larceny in the Third Degree (a class D felony) …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackFinancial Condition and Selected Expenses
… (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred racetracks: Aqueduct … in racetrack properties (land and buildings) to New York State. In return, the State forgave nearly all of NYRA’s debt obligations. In …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 … as a key education initiative at both the federal and state levels. As defined by the U.S. Department of the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… been issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire … Local Districts that submit this data. Auditors found OTDA does not have access to the client-level data collected in … $501,000 of the overpaid claims, and were taking steps to make more recoveries. Of the initial report’s eight audit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 8
… has added a new vendor certification to the vendor file for vendors to self-certify as small businesses eligible for payment within, or prompt payment interest after, 15 days as established in State Finance Law Section 179-F. … Updating the Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-update