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State Comptroller DiNapoli Releases Municipal & School Audits
… estimates were replaced in 2025, the district may face a shortfall of approximately $1.3 million. Because district … vehicle for approximately $28,000 as required, and may have paid more than necessary. Town of Cherry Valley – Budget … annual certification for bus drills or properly notify parents of drills as required in 2024-25. Without adequate …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and private … have played a role. The pandemic also spurred a rise in student transfers and withdrawals, or “stop-outs”, and … costs nationwide have led to unprecedented growth in student loan debt in New York and the country. Federal …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsLeaves of Absence – Article 14 Benefits
… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation You may be able to …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceContract #C001191 – Leadership Development Program for OSC
… the Office of the State Comptroller Issued November 18, 2024 The Office of the State Comptroller (“OSC”) is seeking … as it becomes available, will be available for download through the following links: Draft Contract , in PDF Attachment B (Fee Schedule and Deliverables) Responses to Questions Note: …
https://www.osc.ny.gov/procurement/contract-c001191Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… complete report - pdf] Audit Objective Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … budgeting has produced operating surpluses negating the use of appropriated fund balance. Certain reserve … Determine whether the Board adequately managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… - pdf] Audit Objective Determine whether the Board and School officials ensured information technology (IT) assets … adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyNortheast Central School District - Payroll (2018M-140)
… contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Key Findings The Board's … policy does not adequately address funding levels which has resulted in reserves being overfunded and not being used. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewOpinion 99-13
… is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE … has a rational basis for such distinctions. A higher town building permit fee for seasonal, unheated structures would … of structure. You ask whether a town may impose a higher building permit fee for structures that would have no heat …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… also identified a range of practices by both Joia and a doctor that warrant further review. The doctor was listed as the prescriber on 63 percent of Joia's …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsRetirement System Membership – Forest Rangers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Retirement System …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … opportunities for improvement in procuring goods and services. An analytical review may also indicate that certain … may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… the new Statewide Financial System (SFS) Asset Management (AM) Module (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringVillage of Waterford – Board Oversight (2022M-70)
… complete report - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… complete report – pdf] Audit Objective Determine whether the Gilboa-Conesville Central School District (District) … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m