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Moravia Central School District – Cafeteria Operations (2016M-4)
… the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins County. The District, … officials did not perform a cost-per-meal analysis and did not always consider past productions when planning …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools with … extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Jamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately 5,800. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… and 2016 contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public … are officers of the fire company recuse themselves from voting on matters that they have an interest in. Consider …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated … of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, 2014 through April 12, 2018. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, … Tuckahoe Union Free School District Financial Condition and Information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the permissive referendum requirements of General Municipal Law 6c are applicable to the establishment of a capital reserve fund to construct …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Falconer Central School District – Financial Management (2016M-146)
… in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates … appropriations by an average of $2.5 million each year and appropriated fund balance to help finance operations that … The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued liability reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… are transferred back in a timely manner to project owners when bonds are retired or straight-lease agreements expire. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectState Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … online banking transactions. Not all employees involved in the online banking process have received Internet security …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises … criminal background checks. The School has a policy entitled "Fingerprint Process" in their Onboarding … and cleared. Key Recommendation Ensure that officials notify OSPRA and obtain and maintain all necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCUNY Bulletin No. CU-120
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… to shelters. The audit found that badly-needed shelter repairs are too often delayed with little or no … “The city has put money toward fixing shelters, but it’s clear that DHS doesn’t provide the necessary oversight to ensure repairs are made on time and on budget. The men, women and children in the city’s shelters are extremely …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixPayroll Improvement Project Bulletin No. PIP-016
… and/or moved from the General Deduction page (Main Menu > Payroll for North America > Employee Pay Data USA > … v 9.2; for detailed information on Savings Plans refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in … Amount General Deduction Yes Refer to PIP-014 Refer to Payroll Bulletin No. PIP-011, Changes to Savings Plans in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Comptroller DiNapoli Releases Municipal Audits
… supervisor’s records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) … shifts at the district and the neighboring Amagansett Fire District. Had the chairman of the board, who was …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsLeading the Way on Climate Investment
… change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities that arise from the … takes a comprehensive approach to addressing climate risk and investing in climate solutions. This multi-faceted …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investment