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West Valley Central School District – Financial Management (2013M-178)
… operations. Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 … excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, 2013. District officials could not demonstrate a planned need for more than $1.7 million of the reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Elba Central School District – Financial Condition (2013M-240)
… is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a … Key Recommendations Develop realistic expenditure and fund balance estimates for the annual budget. Develop a … the general fund’s excess unexpended surplus fund balance and the excess amounts in reserve funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Comptroller DiNapoli Releases Municipal Audits
… that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations (2019M-102) Key duties over water and sewer operations such as billing, collecting, entry … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Newfield Central School District – Financial Condition (2013M-238)
… the positive variances between their budgets and actual results never necessitated the full use of the surplus … liabilities that were more than $1.3 million over the actual obligations for the same period. The adjustment of the … realistic budgets that are consistent with the District’s actual revenues and expenditures. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225SUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) … contributions to the 403(b) plan Affected Employees All SUNY employees Background On November 15, 2017, the SUNY Board of Trustees approved the establishment of an after … To notify SUNY agencies of a new deduction code for after tax ROTH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyOpinion 88-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … State so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether … a building for State Police use on State land located in the town and finance the cost by the issuance of town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… of U.S. Senator Elizabeth Warren's Climate Risk Disclosure Act . Under the act, the Securities and Exchange Commission (SEC) would … of US Senator Elizabeth Warrens Climate Risk Disclosure Act …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction treatment centers and OASAS-certified providers …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… oversee the cash receipts function. Auditors found eight summer recreation registrants did not pay program fees that … co-director’s child attended the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. East Syracuse-Minoa Central School District – Information Technology (Onondaga County and … communicated confidentially to officials. Highland Central School District – Non-Instructional Overtime (Ulster County) …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
According to a report released by the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… 2013) "School District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," State Education Department "Improving the Effectiveness of Your Claims Auditing Process [pdf]," Office of the State Comptroller Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorDiNapoli: Farms Generated $5.7 Billion for New York Economy
… and maple syrup, ranks third for grapes and eleventh for beer. New York is the third largest producer of wine, with …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterComptroller DiNapoli Releases Municipal Audits
… audits have been issued. Brighton Fire District No. 5 – Credit Card and Travel Expenditures (Erie County) The board and district … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and update the district procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-43
… or $750 Earn End Date: 5/22/02 Current Goal Balance Leave blank Check OK to Pay For Bargaining Unit 17, the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-association