Search

State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response

… seen on college campuses, on city streets, and online have no place in our society. Antisemitism, Islamophobia and … Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. I have confidence … University of New York’s policies and procedures related to antisemitism and discrimination will help protect Jewish …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-response

Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)

… a pumper truck in accordance with statutory requirements and good business practices. Key Findings The Board did not … bidding requirements set forth in New York State (NYS) General Municipal Law (GML). Key Recommendation Comply with competitive bidding statutes and the District’s procurement policy. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… following statement on New York City’s fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an … based on year-to-date tax collections. In combination with another Program to Eliminate the Gap savings initiative, … not to reflect the anticipated recurring costs associated with asylum seekers, which remains one of a number risks the …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… . SFS Account Title Description 36310 Transfers FROM Other Funds Used to record transfers from another fund pursuant to … (language) bill(s). 36320 Statewide Transfer FROM Other Funds GL BU balancing account used by the SFS Program. 36330 Appropriated Transfers FROM Other Funds Used to record transfers from another fund pursuant to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

Town of Putnam – Accounting Records and Reports (2022M-188)

… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Town of Windsor – Financial Management (2025M-24)

… Town’s fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively manage the … fund balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did … levied than needed. Increased unrestricted fund balance from December 31, 2019 to December 31, 2023 by 96 percent, 93 …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Deposit Central School District - Financial Condition (2018M-204)

… and cafeteria funds. Key Findings District officials have: Implemented measures to contain costs in the general … plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the … education services and offer programs in-house when it is cost-effective to do so. District officials should examine …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… District (District) officials secured user account access to the network and managed user accounts and permissions in … in financial and student information applications. As a result, there is a significant risk that network resources, financial data and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Newfane Central School District – Financial Management (2020M-88)

… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

City of Poughkeepsie – Audit Follow-Up (2013M-30-F)

… Purpose of Audit The purpose of our audit was to assess the City’s … 26, 2015, in implementing our recommendations in the audit report released in May 2013. Background The City of …

https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f

Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)

… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in …

https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f

CUNY Bulletin No. CU-688

… Service Employees International Union (SEIU), Local 246, in the skilled trade titles of Auto Mechanic and Machinist in Bargaining Unit T1 are affected. Effective Dates Changes will be effective in paychecks dated Sept 10, 2020. OSC Actions OSC will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-688-service-employees-international-union-seiu-local-246-dues

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a result, the district’s unexpended surplus funds declined to a deficit of $1.1 million. In addition, the district … borrowed nearly $10 million during the same time frame to meet short-term cash flow needs, incurring $150,000 in …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits

Letchworth Central School District - Reserves (2018M-176)

… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176

Town of Castile – Tax Collection Remittance (P1-24-23)

… Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling … Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Gowanda Central School District – Financial Management (2024M-104)

… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the … by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104