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Herricks Union Free School District – Overtime (2019M-127)
… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Poughkeepsie City School District - Budgeting (2018M-226)
… trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to comply with the statutory limit. Surplus funds can be used … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District. Ensure that all fields previously established on the IT asset inventory system are filled out to properly … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEast Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… process and outside the public's view, so more analysis is needed to examine the long-term impact of these spending …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetContract Advisory No. 4
… Unit/ Department ID combinations, but only certain of those combinations are valid for use in creating … ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be … (GFO), Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1957
… 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an … state, local, Social Security, and Medicare taxes. A qualified program may benefit only the employee. A … amount and must be reported in PayServ through either Time Entry or the agency Miscellaneous File. To report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… annually pay contributions to pre-fund pensions, the same does not hold true for paying for retiree health insurance. … it. More than 30 states have already put rules similar to what I have proposed in place that allow public employers to set aside money to pay for these …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careMitigation for Extreme Weather Conditions and Flooding
… risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects. We also determined whether Metro-North tested and updated the plans and inspected/maintained the equipment … risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects We …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with … regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Agencies Bulletin No. 1206
… List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports browsers … 6, Internet Explorer 9.0, Adobe 9.0 and the latest version of Java Issues Corrected: Save and print problems with the … FireFox 5 web browsers Web browser consuming large amounts of memory Slow refresh when returning to the Report List …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeSUNY Bulletin No. SU-54
… Purpose To provide agency procedures for processing payments. Affected Employees Graduate Student … Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be employed on April 25, 2001, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentPutnam Valley Central School District – Financial Condition (2016M-135)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 million. Key Findings District … funds to increase reserves and the debt service fund each year. However, District officials did not use these … obligations because the Board budgeted appropriations each year to pay these expenditures. This resulted in surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… gaps. The Governor has stated that reserves will equal 15% of State Operating Funds, consistent with recommendations I … changes that increase the allowable deposits and balances of the state's rainy day reserves. The state should put this … to federal pandemic aid approaching and the possibility of an economic downturn, it is unclear how recurring …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management … Determine whether the CattaraugusLittle Valley Central School Districts District Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… to address them while also recognizing the importance of achieving and maintaining long-term structural budget … as support for vulnerable New Yorkers and continuation of the plan to fully fund school foundation aid. These are … unforeseen events. “ State revenue is running well ahead of projections , and the proposed budget includes significant …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal