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DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… pandemic has widened the achievement gap that exists for students across the nation. Unprecedented federal funding … of New York with an opportunity to begin closing that gap for the more than one million students attending New York … DOE’s FY 2022 budget reached $37.7 billion and accounts for more than 38% of the city’s total expenditures. Even …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… 1, 2013 through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson … of the State, distinct and separate from the Town of Champion. The District is governed by an elected five-member … Town of Champion Great Bend Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialFairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … written policies and procedures for these duties. As a result, we determined that District officials made payroll … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Opinion 91-9
… any items therein contained, and adopt said estimate as so amended" ( id .). The council is barred from diminishing or rejecting certain items such as those which relate to indebtedness or estimated revenues, … power to appoint a commission for the preparation of new ward boundaries to the advice and consent of the common …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Opinion 90-39
… by tax for fire district purposes against all "taxable real property" in the district and cause the amount so … upon property which is otherwise exempt (see, e.g., Real Property Tax Law, article 4, pertaining to exemptions; … organizations). Further, there is no authority under the Real Property Tax Law or any other statute for a town, on …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2006-2
… is required (Town Law §§193, 194, 209-d, 209-f). In the case of an article 12 district, the proposed maximum amount … only after the public hearing on the increase and, in the case of an increase pursuant to section 209-h, after the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… fire districts are not accurately calculating credits for Length of Service Awards Programs (LOSAP) and as a result … and municipalities across the state have established LOSAP for their volunteers. “The men and women who volunteer their … and the maximum number of points that can be earned for performing each activity over the course of a year. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 2002-3
… recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within its … recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Helping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal Report (CFR) were … Background To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated … To determine whether the costs reported by Helping Hands School Helping Hands on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code together …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceForms and Templates
… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … Audit Services for Fire Districts [docx] Part 85 Application for Permission of State Comptroller [pdf] RFP for … Guidance for School Districts Seeking Audit Services [pdf] Download a Microsoft Word sample template [doc] for an RFP …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Sea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Laurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Berkshire Fire District - District Operations (2020M-40)
… asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40State Comptroller DiNapoli Releases Municipal Audits
… , Town of Frankfort and the Locust Valley Fire District . "In today's fiscal climate, budget transparency and … procedures to ensure that goods and services were procured in accordance with the district's policy. Auditors reviewed … County) Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… reconciliation duties are segregated. As a result, the administrative assistant records and deposits cash receipts, … such as reviewing monthly reports or reviewing the administrative assistant's work. Eggertsville Fire District – …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Middlesex Fire District – Fiscal Transparency (2025M-130)
… to provide a basis for their own informed participation in the budgetary process. Gaps or delays in preparing monthly and annual financial reports undermines … remedy fiscal concerns. The Treasurer joined the District in October 2018 and serves as the District’s chief fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130