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State Comptroller DiNapoli Releases School Audits
… Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central School … Central School District , Valley Stream Union Free School District #30 and Westhill Central School District … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsHudson Housing Authority – Information Technology (2019M-224)
… to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, review and … to sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Medina Central School District - Capital Projects (2019M-163)
… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Phoenix Central School District – Financial Condition (2017M-96)
… through February 28, 2017. Background The Phoenix Central School District is located in the Towns of Granby, Hastings, … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programPartial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). The amount of a PLS payment is a percentage of the total actuarial value of your retirement benefit at …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… Thomas P. DiNapoli joins other State Fiscal Officers to demand the federal administration immediately scale back … enforcement activities causing economic, fiscal and social harm to communities across the nation. Donald J. Trump President … Comptroller DiNapoli joins other State Fiscal Officers to demand the federal administration immediately scale back …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationFabius-Pompey Central School District – Budget Review (B3-13-5)
… the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Pearl River Union Free School District – Fixed Assets (2022M-126)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling … Free School District District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126DiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capXII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business … reference the MSC01 Business Unit on the distribution line of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitSchool Districts – Lead in Water: Testing and Reporting (2025-MS-2)
… and 418 (6 percent) could not be matched to a District test result because records were not available and District … had at least one or more issues with reporting their test results, including no reporting at all, late reporting, … and/or guardians in writing, and/or no posting of all test results on the Districts’ websites. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/31/school-districts-lead-water-testing-and-reporting-2025-ms-2IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June 24, 2002 which: … $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsOverview – Information Technology Contingency Planning
… normally as possible during and after a major, unplanned incident. Since information technology often supports key … enable the recovery of IT operations after an unexpected incident. A disruptive event could include a major natural … no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewJericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Bedford Central School District - Information Technology (2018M-164)
… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Creditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-service