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Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
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)
… over electronic transfers to ensure no one person can both initiate and approve electronic transfers. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials … did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing … include provisions prohibiting discrimination, procedures for reporting violations or the Dignity Act Coordinator’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
This budget reflects stronger economic times and assists individuals and families who have not shared equally in the states economic prosperity
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetContract Advisory No. 4
… to OSC Approval OSC will not approve any new contract where the SFS Audit ID includes a Business Unit/Department ID … combination; Review new contracts entered into the SFS and saved in the “Open, Requires Approval” status. Ensure that a … Review new contracts recently entered into the SFS where the status has been changed to “Pending OSC Approval.” …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… funded by the New York City Department of Education (DOE) and, at its Queens location, a private-pay-funded day … locations: one in Queens and the other in the Bronx. The DOE refers students to SteppingStone based on clinical … reports to SED on its annual CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-720
… represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, … Value Earnings Code Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, … Control-D Report Control-D report NPAY771 (Time Entry Payment Report) identifies all employees for whom the Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … to surplus fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. …
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
… (OPEB). * * * New York is behind other states when it comes to paying for benefits promised to public employees … are paying for promises made a long time ago to retirees. It is sort of like paying the minimum due on a credit card … only grow if you don’t pay more than the interest charges. It’s best to pay the costs up front or you will find yourself …
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
… maintenance (PM), including a backhoe tractor and air compressors, did not have one for each of the three …
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
… released by New York State Comptroller Thomas P. DiNapoli. The audit found that NYCPS did not always follow required … students rely on a fair and transparent system to get into the high school programs that fit their needs and to give … like available seats, program priorities and the student’s lottery number. The audit reviewed selected aspects of NYC’s …
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)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by the … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSUNY Bulletin No. SU-54
… dated May 23, 2001 Eligibility 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 …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …
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
… state budget makes important investments in education and health care, including mental health care, and provides significant, recurring funding to … state budget makes important investments in education and health care including mental health care and provides …
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)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory … insurance reserve fund balance of $227,000 which can fund average unemployment expenditures for 78 years. Did …
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-proposalState Comptroller DiNapoli Releases School District Audits
… through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used to finance operations. In addition, when unused … and processed. In addition, a dedicated computer was not always used for online banking and none of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… County District Attorney Craig P. Carriero for his persistent efforts to safeguard public funds." Fleury, who …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-fees