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Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the District’s inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… monitoring department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 … purchases totaling approximately $2,000 and approved her own credit card purchases. The former director was arrested … $1,400. Additionally, personnel directors approved their own overtime pay totaling more than $5,000. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Fiscal Stress Scores
… lines, with many counties outside of New York City seeing only slight losses for 2020 overall compared with 2019, and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… governments with populations above 500,000. In our state, only New York City and a half dozen other municipalities …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Local Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleySee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… toll free at 1-800-221-9311. Click here to read a fact sheet about the Office of Unclaimed Funds. Date Event …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsSalamanca City School District – Financial Management and Payroll (2017M-138)
… 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBallston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Planning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] … Book New York - Local Government Data Search Includes Real Property Tax Cap, Constitutional Tax Limit, debt and … Capital Planning Tool [.xls] Capital Asset, Inventory and Property Records Sample Inventory and Property Record Forms …
https://www.osc.ny.gov/local-government/resources/planning-resourcesState Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town … Bay Shore Union Free School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsEden Central School District – Capital Project Management (2024M-83)
… pdf] Audit Objective Determine whether the Eden Central School District (District) Board of Education (Board) and … Determine whether the Eden Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Lyme Central School District – Financial Management (2024M-87)
… pdf] Audit Objective Determine whether the Lyme Central School District (District) Board of Education (Board) and … Determine whether the Lyme Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025