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Lehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsSouth Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli Honors Caribbean Leaders
… Heritage Month. “We gathered in Brooklyn to celebrate the Caribbean community and recognize extraordinary … Partner/Director of Operations of the Brooklyn Caribbean Literary Festival; and Christopher Aaron, Communications & … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersLiberty Central School District – Information Technology (2022M-73)
… may not be understood and the District may pay for duplicated services. Ensure the IT contingency plan was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73State Comptroller DiNapoli Releases State Audits
… MWBEs or the files could not be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance … of the authority’s needs. The authority estimates that the bridge needs at least $104.5 million for complete repainting … means to secure the necessary funding elsewhere. Given the bridge’s extensive maintenance needs, including those …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… the payment process (refer to Section 4.D - Certification of Internal Controls over the Payment Process ). Agencies … obtain this data directly from the SFS through the use of reports and queries. For example, agencies can use SFS … The Office of the State Comptroller OSC will provide Business Units with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 59
… reflect the 5% interest rate that is effective on April 1, 2026. Agencies should use this updated version going forward …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolRocky Point Union Free School District – Overtime (2021M-80)
… officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. … costs. District officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only … procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were available for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mOpinion 89-40
… -- Reimbursement for Expenses (loss of wages) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (loss of … pursuant to General Municipal Law, §72-o. (2) A volunteer officer or member of a fire department who is … 481, stating that "[w]here an owner of a business does the work himself without employees the 'relation of employer and …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… Board of Cooperative Educational Services discontinued operating two special education service classes …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationOpinion 95-31
… police chief must be fixed at an amount at least equal to that which the prior chief would have received had he or she not declined to receive increases pursuant to General Municipal Law, §207-m. This is in response to your … salary for the new chief must be fixed at an amount equal to that which the prior chief would have received had he not …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Norfolk Fire District – Board Oversight (2022M-109)
… conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not … records and ensure the Treasurer filed annual financial reports timely. We reviewed 73 claims totaling $97,727 and … filed the District’s 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Members
… new members established members and readytoretire members of the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/membersNew York State Common Retirement Fund
… State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement security for … Fund Reports Third Quarter, Fiscal Year 2025-26 Results: Pension Fund Valued at $297.8 Billion …
https://www.osc.ny.gov/common-retirement-fundDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… a complex economic landscape including higher unemployment rates, increasing costs, and larger debt burdens, that … Hispanic or Latino ethnicity also had higher unemployment rates. Asians aged 25 to 34 had the lowest unemployment rate. … a complex economic landscape including higher unemployment rates increasing costs and larger debt burdens challenging …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesXV.16.A Overview – XV. End of Year
… provides for the collection, summarization and reporting of unique financial data and information maintained at State … provides for the collection summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview