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Canandaigua City School District – Procurement (2022M-141)
… totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors … being overpaid to the vendor. Key Recommendations Comply with statutory requirements and the District’s procurement … to ensure accuracy. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Charlotte Valley Central School District - Information Technology (2019M-27)
… The Board and District officials did not monitor computer use policies or adopt adequate IT security policies. District … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Forestville Central School District - Information Technology (2019M-170)
Determine whether personal private and sensitive information PPSI on or accessed through the Districts information technology IT system
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the … to State Comptroller Thomas P. DiNapoli. August’s sales tax collections totaled $1.3 billion for counties and cities, … extreme than the early months of the pandemic when sales tax collections plummeted by double digits. "Since the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustState Agencies Bulletin No. 1078
… statement for all employees who make a current year contribution to the plan since the plan now offers both … on a before tax or after tax basis during the calendar year. OSC Actions OSC will process a weekly file as submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Did not perform supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit … invoices. Key Recommendations Review canceled check images and journal entries to provide additional oversight of …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfElementary and Secondary Education – 2021 Financial Condition Report
… evolve based on school district experiences and capacity. New York’s educators took on the extraordinary challenge of … for K-12 education is expected to run through SFY 2024-25. New York State Ranks Highest in Nation in Per Pupil Spending For the 2018-19 school year,* New York State was the highest among the states in per-pupil …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationDiNapoli: Local Sales Tax Collections Grew in 2025
… up last year,” said DiNapoli. “However, with the potential for policy changes at the federal level to affect every level …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college fees, … County. The district’s fire department has 57 volunteer members and receives the majority of its funding through real … the personal bills of district officials and fire company members, including utilities, cable television, insurance, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: Local Sales Tax Collections Jump for Third Year
… the third year in a row, according to a report released today by State Comptroller Thomas P. DiNapoli. Collections … for the third year in a row according to a report released today by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Agencies Bulletin No. 2242
… for processing the 2024 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … Management or Confidential in BU06 who work Summer Session in 2024 are affected. Background: Pursuant to CSL … Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachers15-Day Prompt Payments for Small Businesses
… 15 days, the qualified small business may be entitled to interest. To be eligible, you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive … employees or fewer at the time of the payment. To certify: Log in to the Vendor Self-Service Portal Select the …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesDiNapoli Announces State Contract and Payment Actions for February 2017
… Dispute Resolution. $1.25 million each with Independent Medical Expert Consulting Services, Inc., Island Peer Review … million with Whitney M. Young, Jr. Health Center, Inc. in Albany and $1.1 million with Niagara Falls Memorial Medical … Inc. for rehabilitation of the South Mall Arterial in Albany. $2 million with Parsons Brinckerhoff, Inc. for …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli Announces State Contract and Payment Actions for August 2015
… reviews. $15.7 million to Weill Cornell Medical College, $11.9 million to Health Research Inc and … Passenger Corp. for projects on the high-speed Hudson and Albany Schenectady Double Track rail lines. $869,000 to Union … of New York $2.3 million to McTech Corp for SUNY Albany campus center expansion. $1 million to Robert H Law …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli Announces State Contract and Payment Actions for January 2017
… Construction Corp. for solar power at designated DOT sites. Major Payments Approved Tax Refunds $188.5 million …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017Earnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsOpinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Comptroller DiNapoli Releases State Audits
… credited to the Department of Civil Service for the period Jan. 1, 2010 through Dec. 31, 2012. Auditors recommended that …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-audits