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Westmoreland Central School District – Financial Condition (2014M-283)
… period July 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida … Westmoreland Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Wales – Financial Management (2017M-32)
… Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2017 total … fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve fund policy, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Copenhagen Central School District – Financial Condition (2016M-142)
… Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the … The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 million. Key Findings The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Massena Central School District – Financial Condition (2016M-21)
Massena Central School District Financial Condition 2016M21
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Gorham – Budgeting (2023M-181)
… in the TW general fund as of December 31, 2022. Budget transfers were made at year end, rather than as necessary … Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … a manner that benefits Town taxpayers. Make timely budget transfers so that budget line items are not over expended. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … fund balance identified in this report in a manner that benefits District taxpayers. Establish realistic revenue and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Wyoming Central School District – Financial Management (2016M-67)
… County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schoharie Central School District – Financial Condition (2013M-263)
… the District’s actual available fund balance at the close of fiscal year 2012-13 was $2.1 million, or 10 percent … estimates for expenditures based on contractual and historical data. Discontinue the practice of adopting budgets with the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL … Whether the police chief would be entitled to a monetary payment in …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followFarmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … that result in the appropriation of fund balance that will not be used to fund District operations. Reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review … Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the audit report … Development Agencys CCIDAs progress as of November 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fLyncourt Union Free School District – Financial Condition (2016M-62)
… over the last three years, which is approximately three and a half times the statutory limit. The Board has not … compliance with the Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District residents. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , Town of … their money is being spent appropriately and effectively." Bay Shore Fire District – Time and Attendance Records … P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne County) District … whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, … officials to effectively manage financial operations and capital projects. Board oversight was lacking. Officials did …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… documenting the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and … (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer … as required by the district’s procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Brandon – Financial Condition … deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. … remained in the director of finance’s custody that should have been turned over to the Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s … while the city’s economy will slow during the financial plan period, growth remains strong, increasing the likelihood …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal Year (SFY) 2021-22 were $4 billion … “The strong tax collections through the first two months of the state fiscal year is good news and gives reason … State tax receipts through the first two months of State Fiscal Year SFY 202122 were $4 billion higher …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projections