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Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … up a significant portion of a school’s IT asset inventory, in both value and quantity. The cost of the School’s IT … assigned, acquisition date, cost and disposal date. In addition, School officials did not conduct annual physical …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli Announces State Contract & Payment Actions for December
… fraud, waste and other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for … most efficient ways to deter fraud, waste and abuse. The federal government, New Jersey and Florida have recognized … due to fraud, waste and other improprieties. Contract and Expenditure Oversight DiNapoli is providing monthly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … creation of a "specific" capital reserve fund. Establish a Repair Reserve Fund A repair reserve fund may be used for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsTrain On-Time Performance
… support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP statistics are … of delays (Right of Way, Employee, Track Gangs, and Car Equipment) that resulted in 269,008 (or 53.9 percent) of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion … Local government sales tax collections in New York state totaled $221 billion in calendar year 2022 up …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, … villages and two cities were designated in fiscal stress under his Fiscal Stress Monitoring System …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesCUNY Bulletin No. CU-722
… Stage Employees (IATSE). Affected Employees CUNY employees in the International Alliance of Theatrical Stage Employees … a 1.5% salary increase for employees in the title of CUNY Theater Technician, Theater Technician Specialist, and Lead Theater Technician. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeCUNY Bulletin No. CU-296
… Purpose To explain the agency procedures for reporting rate increases … earnings Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … dated 5/24/07. Agency Actions Reporting the Rate Increases To increase the regular hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorDiNapoli Calls for Reforms to State Fiscal Practices
… New York State Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including limiting … lump sum spending, restricting “backdoor spending” by public authorities and imposing a constitutional limit on … New York State Comptroller DiNapoli today called for changes to the states fiscal practices restricting …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… said. “New Yorkers already pay more to Washington than we get back, but let’s not make it worse by not getting counted. I urge the more than 40 percent of New York households that … in the Federal Budget – Federal Fiscal Year 2018 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of Education’s … claims auditor from an administrative point of view, to keep the claims auditing function as independent as … The Manager is responsible for ordering food and supplies to provide meals and refreshments for students, sell a la …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Opinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits has … New York State Comptroller Thomas P DiNapoli today announced the following local government audits has …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Avoca Central School District – Payroll (2025M-14)
… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Broome County – Financial Condition (2013M-224)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in … While the County’s general fund seems to be in the early stages of recovery, the significant reliance and use of fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… supporting why those nine employees received an initial salary at those particular levels. Key Recommendations … Properly document the reasons for any starting salary that exceeds the established entry level rate. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… 1, 2012. District officials appropriated reserves annually towards the ensuing year’s budget, none were used because of … There is no evidence that debt reserve has ever been used towards debt service payments since the District first …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226North Greenbush Common School District – Budgeting (2016M-112)
… 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four … surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 appropriated fund balance … in compliance with Real Property Tax Law statutory limits and the Board’s fund balance policy. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112