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White Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… complete report - pdf] Audit Objective Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity … and reported and money was safeguarded. Key Findings The Board did not: Act in accordance with the inter-municipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … contract or contract amendment. East Meredith Rural Fire District – Financial Activities (Delaware County) The board … inappropriate transactions. Town of Friendship – Justice Court Operations (Allegany County) Although the justices …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsRiverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64State Agencies Bulletin No. 834
… Pay Period 12L Institution) for 21P employees Contract Pay Teacher: Method of Payment In accordance with the 2007-2011 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 92-27
… employee. You state that a city council member wishes to donate his salary to a charitable organization. To implement … Whether the city may honor a council members request to donate his salary to a charitable organization …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: Central NY Village Official Stole More Than $100K
… on a spending spree, even going as far as doubling her own salary without detection. This employee took full advantage …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kServen Volunteer Fire Company – Board Oversight (2024M-97)
… 2024, the former Chief pleaded guilty to misapplication of property (an A misdemeanor) and was ordered to pay full …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Stockbridge Valley Central School District - Information Technology (2019M-13)
… complete report - pdf] Audit Objective Determine whether the Board and District officials established information … (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … a result, officials did not maximize interest earnings for the district. In addition, officials did not formally solicit … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… misconduct (class A misdemeanor). Brown was initially arrested in November 2020 and released on her own …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … refunds. Stockbridge Valley Central School District – Payroll and Leave Records (Madison County) Auditors found the various control procedures over the district’s payroll process provided adequate segregation of duties, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCapital – 2023 Financial Condition Report
… Spending increases within major categories included: Transportation, up by approximately $1.2 billion (20.3 … percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. Over the next … of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end of SFY 2022-23, …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalApplication Review and Site Permitting for Major Renewable Energy Projects
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … ORES for review. ORES has 60 days to determine whether a permit application is complete or missing required … ORES must make a final decision and issue a final siting permit for any major renewable energy project within 1 year …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsNYS 529 Program, Qualified Withdrawals
… payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals … payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsState Contract and Payment Actions in January
… Construction $10.2 million with Butler Construction Group Inc. to construct new Department of Transportation Regional … for COVID-19 laboratory testing services at Upstate Medical University. $5.5 million with Eurofins Viracor LLC … response including ambulance services, laboratory and medical supplies, nursing services, and temporary staffing …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in August
… Inc. for the Kew Gardens Interchange project in Queens County. $4 million to Clinton County for the … to the replacement of the Kosciuszko Bridge in Kings and Queens Counties. Unified Court System $2.4 million to The …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustDiNapoli Honors Community Leaders During Lunar New Year Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in … New York State Comptroller Thomas P DiNapoli hosted a reception in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationOpinion 97-25
… for applicant to the board) GENERAL MUNICIPAL LAW, §§805-a(1)(c), 806(1)(a): A code of ethics may require a member of a municipal … body of each county, city, town, village and school district to adopt a code of ethics setting forth for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-25DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… through February were $758.4 million higher than forecast in the most recent Division of the Budget (DOB) update to the … DiNapoli said. “While these resources will be helpful in the state’s ongoing recovery effort, it is important to … and think long-term, as challenges remain.” Tax revenues in the month of February totaled $7 billion, $1.8 billion …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projections