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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164About Offering a Retirement Plan – What Every Employer Should Know
… of NYSLRS enables municipal employers, regardless of their size, to offer employees an attractive benefits package, …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planDiNapoli: School District Tax Levy Cap Below 2 Percent
… 2 percent cap in each of the two previous years, according to data released today by State Comptroller Thomas P. … 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSchoharie Central School District – Financial Condition (2013M-263)
… Therefore, the District’s actual available fund balance at the close of fiscal year 2012-13 was $2.1 million, or 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four … for the students reviewed. At the end of the fiscal year, the Finance Manager completes a reconciliation of … We reviewed his reconciliation for the 2011-12 school year and the reconciliation appeared reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Opinion 91-55
… "by deducting from gross revenues of the preceding year all costs of operation, maintenance and repairs for such year ..." The exclusion may be granted only if the revenues … net revenue shall bear to the amount required in any such year for the payment of interest on and amortization of, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Security Self-Assessment: Questions – Information Technology Governance
… IT services specify the level of service to be provided by the vendor and specific remedies if those requirements are … or other software program when it is no longer supported by the vendor: Describe the process …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… housing complexes show a need for greater oversight of the Mitchell-Lama program by the New York City Department of Housing Preservation and Development …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesOpinion 91-40
… of ordered military duty, and while going to and returning from such duty, not exceeding a total of thirty days or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Selected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and … frames. For a random sample of 10 Priority ‘A’ defects, records showed that only three (of the 10) were addressed or …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDiNapoli: New York City's Budget Outlook Improves
… revenues and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but … Financial Plan also included the second round of the Program to Eliminate the Gap (PEG), an initiative which …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… Year (SFY) 2021-22 Enacted Budget Financial Plan shows a remarkable improvement in the state’s financial condition … only $825 million in total deposits to the rainy day fund reserves are planned in SFY 2021-22, bringing total … Budget Financial Plan: State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesOpinion 97-2
… INSURANCE -- Health Insurance (authority to cover former school board members); (municipal cooperative health benefit … LAW, ARTICLE 47; GENERAL MUNICIPAL LAW, §§92-a, 119-o: A school district may not reimburse a former school board member who …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Tax Cap at Two Percent for 2019
… with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State … fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. For a list of allowable levy growth … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your … The additional credit is determined by dividing your total unused, unpaid sick leave days by 260. Check with your …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leavePride 2022
… As Trustee of one of the nation’s largest public pension funds, Comptroller DiNapoli seeks disclosure of corporate …
https://www.osc.ny.gov/pride-2022Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… June 19, 2014. Background The Town of Cameron is located in Steuben County and has a population of approximately 945. … the Justice Court. Court records show that nearly $29,000 in fines, fees, surcharges, bail and restitution was … of the records and reports of the Supervisor, or hire a public accountant to complete the audit. … Town of Cameron …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School … were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 92-3
… in the opinion. CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board … chairman approves vouchers submitted by the engineer for services rendered to the planning board. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-3