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State Comptroller DiNapoli Releases School Audits
… Free School District , Schenevus Central School District and the Wyandanch Union Free School District . "In an era of … School District – Financial Management (Wyoming County) From 2014 through 2017, auditors found appropriations were …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. … member or ex-spouse’s portion percentage. A share based on a hypothetical retirement benefit. NYSLRS can calculate a …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga County) …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… losses students suffered and to ensure they succeed in their educational goals.” Schools collaborate with service … During the 2019-20 school year, more than 464,400 students in New York public schools, or 18% of the state’s total K-12 … with disabilities were disrupted by abrupt shutdowns in March 2020 and a substantial reliance by school districts …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesChild Care and Development Block Grant – Federal Funding and New York
… 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers Sources: NYC Open Data; OSC analysis … The Child Care and Development …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Controls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsOpinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, … several specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … requirement) HIGHWAY LAW, §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway … of town buildings generally. Highway Law, §142(4) provides that a town board may authorize the town highway …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Opinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Mandatory Reserve Fund (need to establish); (use of entire proceeds to retire debt even when part of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 88-36
… the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the … other employee also may be personally liable for loss of public funds caused by misconduct, whether intentional or negligent. COUNTY LAW, §§403, 650; PUBLIC OFFICERS LAW, §§11, 12: A county sheriff is required …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (need for upon … to erect a building for the housing and storage of machinery, tools, implements and equipment owned by the town, …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Oversight of Student Immunization in Schools
… Purpose To determine if the Department of Health (DOH) and State Education Department … disease. Our audit focuses on schools outside New York City and covers the period September 1, 2013 to March 31, … or medical reasons. Pursuant to the State Education Law, SED is responsible for hearing appeals related to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… The governing board of a local government or school district generally may, by … purchases, such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian of … by submitting all bills or receipts for purchases made from the petty cash fund. The person or body auditing claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditEnroll in the Vendor Self-Service Portal
… Vendors registered with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide … electronically). When you received your NYS Vendor ID, you should have also received an enrollment email with …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalDiNapoli Op Ed in Times Union
… are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … In a recent audit that examined the state’s use of AI, my auditors found clear evidence that New York’s use of AI is … and using what they learn to drive improvements. My office will look at the AI systems used by state agencies …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionProcurement and Contracting in New York
… Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 … Contracts Report and the Consultant Report. The 2024 report covers April 1, 2024 through March 31, 2025, and …
https://www.osc.ny.gov/state-agencies/contracts