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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The … The District experienced large operating surpluses in 2011-12 and 2012-13 because it overestimated expenditures in its adopted budgets. From 2011-12 through 2013-14, only …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… in the City of Buffalo, Erie County, and is governed by an elected nine-member Board of Education. The District … monitor or review the number of work tickets completed by an IT vendor’s technical support specialists. Key … supervisory personnel monitor the work performed by IT vendors to ensure that the work meets contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionGeneral Brown Central School District – Financial Condition (2014M-216)
… 2014. Background The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, … City of Watertown in Jefferson County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fallsburg Central School District – Financial Condition (2014M-33)
… The District has withheld significant funds from productive use and levied taxes that were higher than … Appropriate only the amount of surplus funds from one year that will actually be needed in the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… to address the maintenance and monitoring of leave accrual records. The District does not have policies regarding … policies and procedures to address employee leave accrual records. Adopt and implement a comprehensive computer use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Accounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersOpinion 2008-6
… POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, unused vacation leave payable upon … hourly rate divisor used to calculate the cash value upon retirement of accumulated, unused vacation leave … Municipal Law § 207-m to the calculation of the cash value of the accumulated, unused vacation leave payable to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 94-29
… fees on appeals on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; … fee provisions of CPLR, §8022 are applicable to appeals from orders of the Family Court in juvenile delinquency …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… businesses, 660 more than in 2009. Many are small retail shops and restaurants that reflect the neighborhood’s … community is one of the aspects of my district that makes me the most proud. My constituents have a rich cultural … in taquerias, hear Dominican music playing in mom and pop shops, see people shopping in Colombian markets or sporting …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Mechanicville – … $15,766 of vacation payouts due to miscalculations and an ineligible retirement incentive. Specifically, … $37,118 were inconsistent with the city’s handbook and collective bargaining agreements, which may have resulted …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… high-income country. The death rate here is more than 2.5 times the rates of France and Canada and 3.5 times that … issues, there are stark racial and ethnic disparities. Black women in New York City are dying at six times the rate …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… said. "Any federal funding reductions not already assumed in the Financial Plan could force difficult decisions … Plan projection, released by the Division of the Budget in August, and $3 billion lower than the balance from a year … of which largely reflected monetary settlement receipts in recent years. The most recent Financial Plan projected a …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released … state Department of Health DOH has made limited progress in addressing the widespread failures identified in a March …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … before the global financial crisis. Profits First half 2025 profits increased 30.7% year-over-year driven by …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostState Comptroller DiNapoli Releases School Audits
State Comptroller DiNapoli announced completed audits of the Bellmore Union Free School District JeffersonLewisHamiltonHerkimerOneida BOCES Olean City School District Port Washington Union Free School District Rensselaer City School District and the Spencerport Central School District
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond … and human rights of all athletes and attendees of the Winter Games and visitors to the Games’ venues. Signatories … letters written to four corporate sponsors of the upcoming Winter Olympic Games in Sochi Russia that failed to respond …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbt