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Vestal Central School District – Financial Condition (2014M-08)
… District operations. Consider providing District taxpayers with budgetary information that includes prior fiscal years’ …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the three-month … and best-funded public pension funds.” The Fund's third quarter value reflects retirement and death benefits of $4.3 …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimOpinion 88-72
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; … Concerning the formation of a town sewer district within the boundaries of an existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… Thomas P. DiNapoli and United States Attorney for the Southern District of New York Geoffrey S. Berman … Cathy Seibel imposed today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an … and partnership with United States Attorney Berman and the Postal Inspection Service, we uncovered Mr. Bayard’s …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… subleases and vacancies, and the return of demand for residential space are likely to influence conversations over … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Wage Subsidy and Transitional Employment Programs
… ensure payments are used as intended and whether program contractors accurately report performance outcomes, including … eligible public or private not-for-profit organizations (contractors) to implement them. Contractors work with third parties (e.g., local businesses) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsCampbell-Savona Central School District – Student State Aid (2024M-79)
… District officials did not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because … our audit, we notified District officials that $40,940 of the $65,953 in potential State aid could still be claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Fishers Island Ferry District – Financial Operations (2016M-156)
… April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Oakfield-Alabama Central School District – Procurement (2024M-103)
… New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings … 103 and Section 104-b or the District’s procurement policy and supplemental procedures (Policy) when procuring goods and services. Of the 62 … with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Fare Evasion
… versus actual Program costs, but officials provided only a summary of the actual costs. According to this …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionComptroller DiNapoli Releases Municipal Audits
… earned and used. In addition, officials did not have a process to verify accrual balances prior to approving the … deposit, disburse and report all moneys collected in a timely and accurate manner. Auditors also determined that … bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … This bulletin explains the procedures for processing the June 2008 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Accountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdf