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Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overAlden Central School District – Financial Management (2016M-372)
… in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… budgets and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including … the five-year period, $4.8 million of unexpended surplus funds were used to fund the capital reserve fund. Key … fund the retirement contributions. Develop a plan to use excess unexpended surplus funds in a way that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHenry Johnson Charter School – Financial Operations (2014M-214)
… school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 … Key Findings The compact contract does not describe in detail the services that the Foundation will provide. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts … School, located in the City of Rochester, Monroe County, is governed by a Board of Trustees which comprises 17 voting … received are held by the Coordinator of School Operations who also prepares the deposits and reconciles the bank …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Comptroller DiNapoli Releases State Audits
… report issued in May 2013 determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth … is about once a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of some …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 1913
… be not be processed before the commencement of the 2021 season. These retroactive increases will be automatically … below) should receive the appropriate rate for the 2021 season inclusive of the 2020 retroactive increase, as … Increase Although the retroactive increase for the 2020 season will be processed at a later date (TBD), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalState Comptroller DiNapoli Releases Municipal & School Audits
… required, and may have paid more than necessary. Town of Cherry Valley – Budget Review (Otsego County) Auditors … significantly underbudgeted the appropriations for the Cherry Valley Community Health Center. Although all other …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1935
… checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State … State Agencies Bulletin No 1935 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state … falsely attesting to their accuracy. As part of the settlement agreements, Cecile will pay $20,754.15. Murray … investigation was triggered in part by a whistleblower lawsuit filed under the qui tam provision of the False Claims …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
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)
… or in use during the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools … The cost of the School’s IT assets purchased from July 1, 2023 through August 31, 2024 totaled approximately $248,500. … services integral to the School’s operation. The Company’s Regional Superintendent of Operations (Regional …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal Audits
… were incomplete, inaccurate and could not be relied on to make financial decisions. The recent audit found the … auditors found that electronic data containing PPSI on 32 of the 61 county-owned department IT devices examined. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract & Payment Actions for December
… recidivism. Department of Transportation— Intercity Rail Contracts Approved $20.3 million in contracts for Amtrak … Services—Home Repair Approved a $1.3 million grant for the village of Greene and $1 million grant for the town of Babylon to elevate homes in flood-prone areas damaged …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberUnified Court System Bulletin No. UCS-304
… Increment as indicated below: Salary Plan: UCS NUC UCO UCC – Increments Only NYS Bargaining Unit: S9 DR, F8, G9, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsDiNapoli Calls for Reforms to State Fiscal Practices
… recommendations in a report, “ Unfinished Business: Fiscal Reform in New York .” The report demonstrates that despite … Promote more responsible debt practices. While the Debt Reform Act of 2000 attempted to limit debt and debt service, its …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesTrain On-Time Performance
Determine whether the Metropolitan Transportation Authoritys New York City Transit trains run on time and whether actions are taken to address recurring problems that
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performance