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Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Open Book New York
… open data initiatives are a commitment to this belief. If you've ever wondered how much it costs to run your fire … department or how much your city spends on education, you can easily track where money is going and how it's being … Gaming License and Revenue Distributions, August 2025 … Find out how your government money is spent using our …
https://www.osc.ny.gov/open-book-new-yorkDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. … its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state tries to resolve the $15 … cars, the cost estimate ranges from $8.4 to $16.5 billion. Bus purchases would cost another $3.5 to $4.5 billion …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Victor Central School District - Financial Management (2019M-62)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and … resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Agencies Bulletin No. 2047
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Naval Affairs BU47 Note: Increment Code 1000 is used to indicate job rate credit minimum of 15 years … the October 2022 CSEA LLS payment provided the employee: Is Active, on a Leave With Pay, or on an Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2047-october-2022-civil-service-employees-association-csea-longevity-lumpComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract and Payment Actions For December 2016
… on his commitment to added transparency via his Open Book New York website. Highlights for December 2016: Legislative … Division of Criminal Justice Services $250,000 with the Center for Children’s Law and Policy for training and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016State Agencies Bulletin No. 1695
… in Control-D on or about December 20, 2018. Agency Actions If a change to the employee’s current deduction or Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOpinion 2008-1
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of trustees of a not-for-profit foundation that raises money and makes gifts to the school district. The school … of trustees of a not-for-profit foundation that raises money and makes gifts to the school district. The gifts made …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1DiNapoli Releases Bond Calendar for Fourth Quarter
… sales of $6.91 billion include $4.74 billion of new money and $2.17 billion of refundings as follows: $4.98 … scheduled for October, of which $2.96 billion is new money and $2.02 billion are refundings; .43 billion scheduled … is new money. The anticipated sales in the fourth quarter compare to past planned sales of $9.05 billion during the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterAndover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the … The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Merrick Union Free School District – Financial Management (2024M-64)
… pdf] Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) … … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal Years ended March 31 2023
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedCooperstown Central School District – Financial Management (2024M-65)
… $3.2 million. Appropriating fund balance that is not needed artificially reduces the amount of surplus fund … limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 92-21
… substantial service is performed in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: …
https://www.osc.ny.gov/legal-opinions/opinion-92-21State Agencies Bulletin No. 1920
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Comptroller DiNapoli Releases Municipal & School Audits
… $19.5 million and determined that: the claims auditor, who is an employee of the Greater Southern Tier Board of … in the student information application. As a result, there is a significant risk that network resources and student …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits