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DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… balances totaling $3.5 trillion nationwide, with credit cards being the most common method for consumer borrowing, … to help consumers deal with issues related to credit cards and other personal finance concerns. For information about credit cards, see …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Astor Services for … New York, provides preschool special education services to children with disabilities between the ages of three and … financial information, including costs, that Astor reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualPort Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT infrastructure … students, and is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to closely monitor their budgets should these collections slip." DiNapoli's report noted total local collections …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… the District’s need to maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were … and fund balance estimates for the annual budget. Review reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedComptroller DiNapoli Releases School Audits
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0DiNapoli: Tax Cap Set at 2% in 2023
… a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure … on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to inform agencies of their inability to submit a change to the Direct Deposit panel while accounting reconciliation reports … occur after the completion of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… remains well below 2019 levels, the MTA has restored subway and bus service to encourage ridership and economic … 40% that the MTA had expected in its budget. Starting in 2025, the MTA will face growing budget gaps. That year it … that $500 million gap could grow and even double. After 2025, federal funding will have been used up, resulting in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some … and trust funds. However, auditors identified $74,150 from 15 actions that improperly remained in the treasurer’s …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… was reasonable. Determine if the Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December … 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by the Board. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsHolland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July … is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the … to those individuals that have a job-related need for this function and monitor for inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemKenmore Housing Authority – Selected Financial Operations (2017M-157)
… are used for appropriate Authority purposes and that all bills and invoices are reviewed and approved in a proper … audit prior to payment. Provide oversight to ensure that all charges are necessary, reasonable and for legitimate …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and … by nearly 12 percentage points. District officials did not develop a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Somers Central School District – Fixed Assets (2016M-74)
… assets and information technology equipment for the period July 1, 2014 through December 1, 2015. Background The Somers … or approval. Not all assets were tagged or had asset tag numbers that agreed with the asset records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Morrisville-Eaton Central School District – Online Banking (2017M-98)
… involved in the online banking process have received Internet security awareness training. Key Recommendations … be used strictly for online banking transactions. Provide Internet security awareness training to involved employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school … years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202