Search
Oysterponds Union Free School District - Financial Management (2019M-217)
… appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. Over the past three completed … the District reported unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217DiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 … economic conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual … New York City projects a balanced budget for fiscal year 2015 … economic conditions according to an analysis released today by New York State Comptroller Thomas P DiNapoli at the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… are leading drivers of rainforest destruction in South America and Southeast Asia. These forests are vital to … to be officially announced at the company’s annual meeting in May. ADM officials stated they were excited to …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyOpinion 94-6
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential … management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) … to operate a federally-funded recreation program, a tenant member of the housing authority would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-94-6SUNY Bulletin No. SU-370
… ) Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… – pdf] Audit Objective Did Cheektowaga-Maryvale Union Free School District (District) officials identify, report … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andState 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
… board did not annually audit the supervisor’s records, as required. Town of Bergen – Town Supervisor (Genesee County) … nonstudent network user accounts, adopt an IT contingency plan and were unaware of all the network users that had … period to determine whether salary and wage increases from one paycheck date to the next paycheck date for 76 …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … which is seven years beyond its usable life, accounted for approximately $66,000, or 70%, of these total repair … any highway equipment capital reserve funds to save funds for asset replacement. Middle Country Central School District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food … 2015 – January 2025 Source: OTDA Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 88-35
… PUBLIC CONTRACTS -- Professional Services (computer software or programming services); (combination of purchase … services) -- Sole Source (acquisition of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software) GENERAL MUNICIPAL LAW, §103: (1) The purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2008-1
… v County of Suffolk , 66 NY2d 354, 497 NYS2d 329; 1988 Ops St Comp No. 88-77, at 147). The disclosure requirements … on matters involving the not-for-profit entity ( see 1992 Ops St Comp No. 92-30, at 78; but cf . 30 Ed Dept Rep 236 … Education of the Hauppauge Union Free School District 1 In Ops St Comp No. 92-30, supra , we concluded that, because a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 93-17
… recording the contributions as a current liability required an appropriation financed from available fund balance. Also, under generally accepted … of Finger Lakes , 57 AD2d 189, 392 NYS2d 111; 1968 Opns St Comp No. 68-77, unreported). As to the authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… before officials and employees were paid, as required by law. Auditors reviewed pay and time records for 15 employees … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors … $134,982, did not have the required signatures for payment. Reward points were accumulated and used during the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Homeless Data (2023-S-38)
To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best address the needs of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s38-response.pdfRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfCollege at Plattsburgh - Selected Employee Travel Expenses (2012-S-141), 90-Day Response
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s141-response.pdfCollege at Plattsburgh - Selected Employee Travel Expenses (2012-S-141)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s141.pdf