Search
North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is … and consistently appropriated funds balance that was not needed. The District’s unexpended surplus funds exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Pine Valley Central School District - Financial Management (2019M-35)
… Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund … estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Potter – Town Clerk (2020M-113)
… report - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … timely and accurate manner. We identified a cash shortage of $23,838 during this former Clerk’s tenure. The former … initiate corrective action. … Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Opinion 2005-7
… or damage that may result from any failure of officers, employees and agents of the bank or trust company to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Comptroller DiNapoli Releases Municipal Audits
… Officials continued the practice of using debt to pay for recurring costs. The review determined the city’s …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-57
… WATER RENTS -- Rates (schedule of rates may include a classification under which low income senior citizens are … a water district, to establish the water rates to be paid by consumers. In establishing such rates, a town board may … Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… the MTA would have to raise fares by at least 19% on top of these proposed increases to reach the same level of …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropVillage of Monticello – Financial Condition (2020M-107)
… Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Town of Easton – Sales Tax Allocation (2014M-355)
… revenue to the town-outside-village funds to reduce the real property tax levies in these funds before allocating any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/13/town-easton-sales-tax-allocation-2014m-355Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… the financial records to conform to the Office of the State Comptroller’s (OSC’s) accounting and reporting manual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39South Country Central School District – Procurement (2013M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background The South Country Central … reviewed 36 claims totaling $1,199,894 that were subject to the District’s procurement policy during the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Get Help - Businesses and Governments
… Time) Long-distance within the 50 states, Puerto Rico and Virgin Islands: 1-866-370-4672 Locally within the Albany, NY … PARIS (Public Authorities Reporting Information System) Real Property Tax Cap Filing System Tax Data Verification …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of … communications," payments to any trade associations used for political purposes, and payments made to any organization … & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited Brands About …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … June 30, 2014, Wagner reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … including $2.4 million between two and six years past due and another $1.4 million at least six years past due. DOT needed to improve communications between and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsReporting of Billboard Income
… are not reporting billboard income on the RPIE. Finance records show that 749 property owners reported an average … up on any billboards that are not present on Finance's records. Require the assessor to document verification of … the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… Housing costs in New York City and the surrounding suburbs have grown more than 68% … areas in the U.S., according to a new report from New York State Comptroller Thomas P. DiNapoli. “Housing costs in New … affordability problem but need to implement cost-effective solutions more quickly.” Housing Costs Grow Since 2011, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… New York State Comptroller Thomas P. DiNapoli announced today that the … further expand the state pension fund’s pool of talented money managers, help boost the new opportunistic portfolio … 80 percent of the cost of benefit payments has been funded by investment returns. The Fund’s fiscal year ends March 31, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late … of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow