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State Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 63 of the 146 water outlets identified that students, staff and the public … for water outlets identified as exceeding the lead action level. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and unresolved. They did not provide monthly balance sheet reports to the board or file Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-47
… ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … review who is the sole proprietor of a company that sells highway related products would have an interest in contracts …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1SUNY Bulletin No. SU-325
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … for recruitment and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral … follows: Pay Period Effective Date Pay End Date Check Date Administration 25L 03/03/2022 03/16/2022 03/30/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Fiscal Stress Scores
… “Still, municipalities shouldn’t assume this will last. Inflation remains a major concern and sales tax growth is … year-end fund balance, cash-on-hand, short-term borrowing, fixed costs and patterns of operating deficits and creates …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Social Security benefit. Filing To receive your vested pension at the earliest possible date, file a retirement … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingCUNY Bulletin No. CU-381
… CUNY agencies with information for the manual processing of the salary and other increases. Affected Employees Annual … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … 2007-2010 MOA between CUNY and NYSNA and Chapter Law 219 of the Laws of 2008, the following increases are provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkCUNY Bulletin No. CU-333
… University of New York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… to examine the City’s internal controls over cash receipts for the period January 1, 2011, to November 13, 2012. … the President and 10 Alderpersons. The City budget for the 2013 fiscal year totaled approximately $11.95 … records or performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… use, cash receipts, cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a … recorded and deposited. Also, implement procedures to address the review of claims and outline the documentation that needs to accompany …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Baldwinsville Central School District – Financial Management (2016M-65)
… October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and … Baldwinsville Central School District Financial Management 2016M65 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… for the period July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter … with the Law and guidance regarding fingerprint-supported criminal background checks. The School has a policy entitled … Fingerprint records were obtained subsequent to our request and we were provided documentation that on June 14, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… or in accordance with New York State Town Law (Town Law) Section 30 that requires fees over $250 to be deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… at higher prices than local vendors offered and some products were never used. All five Board members said they …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240City of Rome – Internal Controls Over Capital Projects (2012M-248)
… The eight-member Common Council is the City’s legislative branch and comprises the elected Council President and seven …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… The Water Department collected fees for water quality tests totaling approximately $36,000 in 2012. Key Finding We …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases Municipal Audits
… the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In … when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations … activity is properly recorded and reported and that district moneys are safeguarded. Although the board has …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… ensure that computers were free from malicious software. In fact, two malicious software applications were installed … weaknesses were communicated confidentially to officials. White Plains City School District – Financial Management … annual budget. Some appropriations were overestimated in previous budgets and continued to be overestimated. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits