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State Comptroller DiNapoli Releases School District Audits
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… will deteriorate. This will ensure that the Fund does not increase its minimal exposure to the Russian economy …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewDiNapoli Orders Divestment of Russia Holdings
… and best funded plans in the nation. The Fund's fiscal year ends March 31. Its estimated value as of Dec. 31, 2021 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… growth nationally and in other large metro areas, NYC metro area price increases appear poised to outstrip … and public health environment.” Consumer costs in the NYC metro area have grown most steeply for energy, … of transportation, food and housing; Comparisons of the NYC metro area CPI changes to select metro areas across the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter … year over year, while aggregate first quarter collections for counties and cities outside the city grew by 2.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterContact the Division of Local Government and School Accountability
… Counties Rochester Regional Office The Powers Building, 16 West Main Street, Suite 522, Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… finding deficiencies at all. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearOpinion 92-29
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … commissioner is entitled to pay increases equal to highest ranking subordinate police officer in a collective bargaining … is a member of a negotiating unit and who is the highest ranking subordinate to the head of the police department in …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Comptroller DiNapoli Releases School Audits
… District and the Schenevus Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Argyle Central … of comprehensive written policies and procedures resulted in the bookkeeper performing incompatible duties related to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsPipeline Safety Oversight (Follow-Up)
… million in property damage. The Public Service Commission (PSC) operates a federally certified safety program for … Department of Public Service (DPS) staff, who report to PSC, conduct investigations of accidents and performs … April 1, 2013 through October 21, 2015, determined whether PSC was providing oversight of pipeline safety in accordance …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followCUNY Bulletin No. CU-256
… deduction code and insert a new effective dated row for the new deduction code. Agency Actions Agencies must use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-256-change-cuny-health-insurance-deduction-codesRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by … less than anticipated in the contract (a difference of about $11.6 million in sales and $580,000 in licensing fees …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupComptroller DiNapoli Releases School Audits
… Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central School District . “In … Management (Monroe County) The district adopted budgets with overestimated expenditures and appropriated fund balance …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsExamples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsCity of Mechanicville – Records and Reports (2012M-162)
… 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … poor state of the City’s financial records precluded a determination of the City’s true financial condition. The … general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162State Comptroller DiNapoli Releases School District Audits
… officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls to … (Delaware County) The board overestimated appropriations and allocated approximately $1.4 million in fund balance from … limit by approximately $2.7 million. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsPension Fund Makes Progress on Board Diversity
… orientation and gender identity, among other factors, in its considerations when seeking diverse board candidates. … solidify its commitment to seek diverse director nominees in response to a shareholder proposal filed by the Fund. As a … possible pool. We will continue to urge the companies in our portfolio to adopt more inclusive practices in seeking …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityOpinion 90-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Public Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of Criminal Justice … of overall crime trends is relatively large compared to data trends over the past decade. The statewide crime rate also rose in 2022, increasing by 22 percent to 2,129 crimes per 100,000 people. Within the seven major …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safety