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State Comptroller DiNapoli Releases Municipal & School Audits
… operational needs than was needed by appropriating fund balance to balance the budget when the appropriations weren’t needed. … board and district officials accumulated significant fund balance. The variances between the budgets district officials …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not adopt a fund balance policy and lacked a plan on how the funds will be used, there was no rationale for …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports … that of the 184 claims reviewed totaling $1.9 million, 100 claims totaling approximately $141,000 should not have …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… board and district officials did not properly manage fund balance and reserve funds. The board and district officials … improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Did the Town of Catharine Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Hornell City School District - Financial Management (2019M-38)
… operating surpluses negating the use of appropriated fund balance. Certain reserve balances were excessive. District … Discontinue the practice of appropriating fund balance that is not needed or used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Greenport Union Free School District - Bank Reconciliations (2019M-161)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Recent Trends and Impact of COVID-19 in Brooklyn
… | 中文 Highlights Brooklyn has the largest population of the five boroughs with 2.7 million people in 2020 and was … Brooklyn businesses received one-fifth or more of federal COVID relief loans and more than one-tenth of relief … continues to be a technology and innovation center of the City, with hubs for manufacturing and technology activity. …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynCity of Yonkers – Budget Review (B18-6-7)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Adopt realistic budgets by considering actual financial results from prior years to project expenditures. … performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… and the Towns of Victor, West Bloomfield and Richmond in Ontario County. The District, which operates four schools … Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … unrestricted fund balance exceeded the statutory limit each year. Two of the District’s six general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andBaldwinsville Central School District – Financial Management (2016M-65)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. The retirement … ensure that the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law … reserves with excess funds and update the District’s fund balance management plan to clearly communicate the optimal or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Comptroller DiNapoli Releases School District Audits
… the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fState Police Bulletin No. SP-249
… of the 2024 State Police retroactive increase to Hazardous Duty Pay. Affected Employees: All employees of the Division … Troopers (PBA), provides for an increase to Hazardous Duty Pay retroactive to April 2024. Effective Dates: The April 2024 retroactive increase to Hazardous Duty Pay is effective on 11/01/2024, end dated on 10/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateSUNY Bulletin No. SU-317
… dates of increases based on professional obligation: Comp Rate Code Effective Date – 2021 Increase ANN and CYF … Grade = 980 Comp Rate Code = ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status = Active or Approved Leave In addition, … of Contract (BAL), Lump Sum Payment Override (LSI), and FEE. Correcting an Automatic Retroactive Adjustment When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesSUNY Bulletin No. SU-301
… Increase is comprised of two one-half percent parts. SUNY System Administration will provide campuses with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Health Department Should Improve Enforcement of Nursing Home Violations
… fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … Thomas P. DiNapoli. While DOH is frequently inspecting nursing homes and acting quickly on serious complaints, … policies to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violations