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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… incrementally can help reduce the financial impact of such expenses on your annual budget. Establishing and funding …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… complete, accurate and detailed inventory records for all IT assets. The Regional Superintendent, IT Director, … did not adopt a comprehensive written policy for managing all IT assets. While the Regional Superintendent, a Director … funds. The School’s inventory records did not include all IT assets and no records contained adequate information …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Comptroller DiNapoli Releases School District Audits
… County) District officials did not seek competition for professional services from three of the 10 professional … paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. In addition, auditors found that officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces State Contract & Payment Actions for December
… $1.9 million due to fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office … and current information about the number and types of contracts entered into by the state. This builds on the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … the Atlantic Avenue Tunnel and resiliency improvements at the Long Island City and West Side Storage Yards. They … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesUnified Court System Bulletin No. UCS-304
… agencies of OSC’s automatic processing of the April 2022 UCS Increments and Longevity Increments and provide … or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining Units DR, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… audit reviewed records in ten municipalities: Herkimer and Madison counties, the cities of Auburn, Elmira, Troy and … Six law enforcement agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) had vehicles listed in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… nearly $80,000 in funds from pension payments made by the New York State and Local Retirement System (NYSLRS) to … who had passed away in 2019. Richard Gaines Jr., 51, of Daytona Beach, Florida, was arraigned today before Judge Geoffrey Prime on charges of Grand Larceny in the Second Degree (a C felony) and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherDiNapoli Calls for Reforms to State Fiscal Practices
… for putting the state on stronger financial footing, but it is time to fix the persistent problems and improve New … public authority disclosure. Public authorities are not subject to the same checks and balances that apply to … appropriations and require unallocated funds to be awarded through an open, competitive process with clear, measurable …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesTrain On-Time Performance
… Statistical Transportation Analysis and Reporting System (STARS), to its district managers and Transit support units, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… the New York State Common Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that have no women on their boards. In situations where a company … also announced agreements with four Fortune 500 companies to formally include gender and racial diversity in their …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsComptroller DiNapoli Releases Municipal Audits
… of information on the town’s water system. Finally, there are no written policies, procedures, standards or guidelines …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… “moderate fiscal stress” and eight villages and one city as “susceptible to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 villages and cities have …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating costs in the years ahead. However, the city’s ability to cut … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to … DiNapoli’s annual estimate. The increases reflect a rise of more than 30% in Wall Street’s profits, which totaled … in 2025. “Wall Street saw strong performance for much of last year, despite all of the ongoing domestic and …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… of financial activity for the period January 1, 2013 through June 16, 2014. Background The Plymouth Fire District … distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… audit was to examine the District’s financial activities for the period July 1, 2012 through April 22, 2014. … with approximately 960 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $20.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233