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New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38DiNapoli: 16 School Districts Designated in Fiscal Stress
… designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … to fully funding Foundation Aid for school districts by SY 2023-24. Total state aid reported by school districts …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Allowable Levy Growth and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: School District Tax Levy Cap Below 2 Percent
… 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today … starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 were designated as stressed in … The monitoring system does not score New York City. For a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli: 14 School Districts Designated in Fiscal Stress
… Districts in Stress for Fiscal Year Ending 2022 Complete List of School District Fiscal Stress Scores Report Fiscal …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressOpinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. … sizeable differences in how school districts are using the funds. The New York City Department of Education plans to use … (Las Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … a levy growth rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their … The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406About the Academy
… Accountability in 2005 and worked as an auditor in the Rochester Region until 2014. Since then, he has been … financial planner. Dan graduated with honors from the Rochester Institute of Technology with a Bachelor of Science … the Division since 2008 and worked as an auditor in the Rochester Region until 2016 . In 2016, he joined the Local …
https://www.osc.ny.gov/local-government/academy/about-academyUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … for preschool special education services through rates set by SED. These reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualDiNapoli: 22 School Districts Designated in Fiscal Stress
… designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding as …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School District Audits
… and performed all aspects of financial transactions with little oversight. Auditors found they failed to sufficiently …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: 82 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated eight school districts in … closely to see if the limited growth allowed by the tax cap this year pushes more school districts into fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressComptroller DiNapoli Releases School District Audits
… have been issued. Brunswick Central School District – Online Banking (Rensselaer County) The board did not adopt an … communicated confidentially to officials. East Islip Union Free School District – Financial Management (Suffolk County) … multiyear financial plan. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I urge school district leaders to closely monitor their financial conditions, even if their … position,” meaning there may not be enough cash on hand to cover operating costs. Almost half have a new or increased …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technology