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State Comptroller DiNapoli Releases School Audits
… District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , … for the building than the appraised value. Islip Union Free School District – Payroll (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… Court. Cook is charged with stealing over $200,000 in pension payments from the New York State and Local Employees … Attorney General Schneiderman said. “Through our Operation Integrity partnership, Comptroller DiNapoli and I will … Churns and Deputy Chief Antoine Karam. The Investigations Bureau is led by Chief Dominick Zarrella. The case is being …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli Releases Municipal Audits
… IT security awareness training. Schonowe Volunteer Fire Company, Inc. – Board Oversight (Schenectady County) The … or ensure the constitution was followed. As a result, the company was unable to confirm all money was recorded and … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The board … underestimated revenues. As a result, unrestricted fund balance in the four major operating funds increased by … policies: a multiyear financial plan; capital plan; fund balance policy; or reserve policies. Track state and local …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following … fiduciary duties in a manner that harmed the company. The pension funds’ lawsuit sought damages and corporate …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Aurora Union Free School District – Procurement (Erie County) The board … inhibiting effective financial management. Garrison Union Free School District – Information Technology (IT) (Putnam …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… Non-emergency 311 calls have increased dramatically in New York City since the COVID-19 pandemic. To increase … recent years. Calls to 311 climbed to over 3.4 million in 2024, up 7% from 2023, with certain types of complaints …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsPayroll Improvement Project Bulletin No. PIP-012
… version 9.2. Affected Employees All PayServ users are impacted by these changes. Specific changes may also … and address stakeholder concerns, a variety of changes are planned as part of the upgrade. The number of Additional … on the Sequence 2 row will be filled in after the checks are confirmed. V 9.2 will pay both the Sequence 1 row, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payVI.I Overview – VI. Budgets
… process that prevents the posting of a transaction when it exceeds the available budget authority. Budgetary control is also executed when establishing and transacting against Federal grants. … functionality will create the Project Parent Budget when the Project Child Budget is posted. Effective October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… York state is one of five states that have not recovered from pandemic job losses in the construction sector and a … to face a variety of challenges, including softer demand for office space, according to a report released today by … increased in 2024 to a record high of $28.1 billion. In 2025 and 2026, the NYBC expects government spending will …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … Management (Erie County) The district has not developed a formal reserve plan, appears to have overfunded the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… operates two schools with approximately 695 students, is governed by an elected five-member Board of Education. … residents were not properly informed prior to voting on a proposition for a District-wide capital improvement project … Provide voters with specific information on what will be included in proposed capital projects, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had … for post-employment benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds … plans to use appropriated fund balance totaling $2.43 million from 2012-13 through 2014-15. Instead, 67 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOrdinary Death Benefit – State Police Plan
… payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of this benefit is paid …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials … did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … $914,291 (99 percent of total collections remitted to the business office) were not deposited timely . For …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165