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Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Medina Central School District - Reserve Funds (2019M-165)
… demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting … a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Connetquot Central School District - Financial Management (2019M-180)
… reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits District … used or replenished. District officials generally agreed with our report and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Richfield Springs Central School District - Fixed Assets (2019M-140)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and update … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Byram Hills Central School District - Fixed Assets (2019M-153)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Lakeland Central School District - Reserves Management (2019M-113)
… the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari … the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mMount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39DiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… of the Executive's proposal to extend the higher personal income tax (PIT) rate for upper-income earners for an … program at $33.5 billion in the coming year. Proposes the Excelsior Scholarship program to make State University of New York …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightState Contract and Payment Actions in February
… County. Department of Health $57 million grant to Brooks Memorial Hospital for the Essential Health Care Provider … food, beverage, and catering services at Bethpage State Park in Nassau County. $10.4 million with Bethpage Golf Group … professional golf concession services at Bethpage State Park in Nassau County. $1.6 million to Prime Highway …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryDiNapoli Announces State Contract & Payment Actions for December 2014
… payments. This independent review ensures that costs are reasonable, the playing field is level and taxpayers get the … with Wells Capital Management Inc., $5.8 million with Income Research & Management for investment management … at the Williamsville Toll Barrier. Major Payments Approved Tax Refunds $130 million for 22,000 personal income tax …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014DiNapoli: Buffalo's Financial Condition Improves
… Buffalo Mayor Byron Brown, noting that $2.2 billion in new economic development activity is currently underway in … Campus, the recently announced high-tech manufacturing hub at Riverbend, and the development of waterfront … report also noted that Buffalo is one of four cities in New York with a dependent school district – which means the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesState Contract and Payment Actions in December
… with Picone Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. $2 million with PCC … $27 million with Bove Industries Inc. for on demand bridge repairs in the New York City region. $9.7 million with … Education Department $1.4 billion in general aid to 487 school districts. $1 billion in excess cost aid to 62 school …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in October
… at the Cornell University College of Agriculture and Life Sciences in Tompkins County. $1.4 million with Buffalo … ship used by Maritime College. $11.5 million with Imperial Parking US LLC for parking management services at Upstate … Program. Other Contract and Payment Rejections and Other Cost Recoveries DiNapoli’s office rejected tax refunds and …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberDiNapoli Releases Report on SFY 2024-25 Financial Plan
… by school aid and Medicaid; the two are forecasted to account for over 50% of all General Fund disbursements in SFY …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… about 365,000, in 2021 to 2023. New York was one of only six states with a statistically significant increase in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodOpinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in August
… million with White Glove Placement Inc. for registered nursing services. New York State Thruway Authority $67.7 … counties. $9.3 million with DA Collins Construction Co Inc. for the preservation of bridges over the Kaaterskill … Department of Transportation $137.7 million with EE Cruz & Co. for a bridge replacement on the Bronx River Parkway in …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-august