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Haldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The District Treasurer (Treasurer) allowed employees to affix her signature to checks without overseeing the check signing process; of … check signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingBrocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Corning City School District – Claims Auditing (2023M-105)
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to audit. 49 travel-related credit card charges totaling $28,555 did not include a conference …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Thomas P. DiNapoli finds that even as state funding for senior services has increased, thousands remain on … behind or where. “New York has an obligation to support seniors who need and qualify for in-home, meal or other … 5.5 million by 2030. Nearly 70% of adults over 65 are expected to need some form of long-term care during …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and food items that were not age appropriate (such as club soda …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … the workforce and encourages businesses to adopt inclusive hiring practices. The initial goals of Employment First in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesFund's Mission, Values and Investment Philosophy
… intervals through a rigorous process to reflect changing market conditions and long-term views and is subject to a … the basis of net returns, not on the fees they charge. Market beliefs We believe that in highly efficient markets, … We believe that, as a fund, tactical trading on short-term market movements will likely lead to long-term …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyState Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … and adopt a written policy related to fund balance and reserves. For example, the board and district officials …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly … that officials did not convey management’s expectations for managing network user accounts through written policies … board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the Payroll System upgrade. Affected Employees Employees who require certification or recertification by the Office of Court … into the payroll system each payroll period, require certification by OCA before paychecks for the affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsState Comptroller DiNapoli Releases Municipal & School Audits
… by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did not properly manage and monitor building access accounts or badges used to access buildings. … were for non-employees. Officials also did not establish a service level agreement with the third-party contractor that …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Launches Audits on School Safety
… were killed and another 10 injured by a student at a Santa Fe, Texas, high school. In February, a mass shooting at …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyDiNapoli: State Tax Collections Dip
… $19.8 billion fell short of projections for New York state in the first quarter of the state’s fiscal year (SFY), a decline of $797.6 million, or … $454.1 million below projections, according to the June state cash report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-tax-collections-dipOpinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as … trustee who is also deputy mayor does not vote both in his or her capacities as trustee and deputy mayor during … meeting of the board of trustees, may cast two votes, one in his or her capacity as trustee and the other in his or her …
https://www.osc.ny.gov/legal-opinions/opinion-90-40XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… specifically exempted from the M-Year legislation, must be closed and remaining balances canceled by the lapse date. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderState Agencies Bulletin No. 2227
… a delay in these early deposits may not constitute late payment of the NYS payroll. Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… a delay in these early deposits may not constitute late payment of the NYS payroll. Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2420
… for enactment of the 2026-27 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparation