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Sherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92East Ramapo Central School District – Financial Condition (2013M-141)
… July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland County. … East Ramapo Central School District Financial Condition 2013M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 22, 2014. Background The Norwich City School District is located in Chenango County. The District, which is governed by an elected seven-member Board of Education, … and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch balances totaled $36,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsHighland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, … funding levels and the conditions under which reserve funds will be used or replenished. Review existing reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraDiNapoli: State Tax Revenues Down $767 Million in May
… $1.4 billion less than the state Division of Budget (DOB) projected in the Enacted Budget Financial Plan. In addition, … $915.8 million through May, $412.2 million lower than projected. The Department of Education made $4 billion in …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board … determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1989
… Associated Retro Code Original Earns Code C25 Covid-19 OT for Ann 2080 2.5 RC5 C72 CD2 Covid-19 OT Over 16HR 2.5 RD2 C16 CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 H25 Hospital Duty OT 2.5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsDiNapoli: MTA Faces Worst Financial Crisis in History
… cuts and workforce reductions will happen. Failure to fund the MTA now could disrupt maintenance and repairs and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… $85 million. The audits have led to 13 arrests and 11 guilty pleas as well as $18.6 million in …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… should ensure the voucher is payable to the correct Vendor ID and the payment goes to the correct Address Sequence for … multiple Vendor IDs with similar names and each Vendor ID may have multiple payment Address Sequences. Process and … a voucher, the Business Unit should select the Vendor ID of the vendor that provided the goods or services. This is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceLeading the Way on Climate Investment
… protecting the Fund’s investments, and capitalizing on the opportunities that arise from the transition to a low-carbon … climate change-related investment risks and pursuing opportunities for the Fund’s investments. Climate Action Plan … levels that address climate risks and create investment opportunities in climate solutions for the Fund; and …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… weekdays than weekends. Commuter rail ridership was at, or near, pre-pandemic levels on weekends in June, but weekday …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandState Comptroller DiNapoli Releases Municipal & School Audits
… $94.4 million. This collectively reduced the effectiveness of managing the district’s financial condition. The board and … results during the audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million … financial operations. Financial reports submitted in six of the 22 months to the board were between 60 and 107 days …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… Controls To ensure that you don’t pay unnecessary health insurance premiums for retirees: design a process to verify … CostSaving Ideas Monitoring Health Insurance Premiums for Retirees …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOther Bulletin No. 39
… Purpose To provide the State University Construction Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected … To provide the State University Construction Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesDiNapoli Releases Municipal Audits
… – Financial Operations (Dutchess County) The board and district officials did not properly manage and oversee the district’s financial operations and were not … equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits