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Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomGreenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187DiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… totaled $106.4 billion, over $2 billion higher than forecast by the Division of the Budget (DOB) in the most … also exceeded the projection in the Consensus Economic and Revenue Forecast Report, which estimated $1.35 billion in additional …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to safeguard public finances but instead she allegedly abused her position to steal town funds and attempted to hide her … public funds to their own use. I would like to thank ADA Victor Mui, the State Comptroller and the New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections … totaling $73,732, 18 were not in accordance with the board’s fee structure, and 16 were not deposited in a timely …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1839
… or changing the combination code at the Position Pool. It is important to note that changing the combination code at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionState Comptroller DiNapoli Releases School Audits
… agreements. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of information on the State Constitution, the Great Seal of New York, and other official State documents. The …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followChild Care and Development Block Grant – Federal Funding and New York
… $1 million. Funds to New York City As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding for the City in FY 2025 at $848 million citywide. Nearly … that total CCDBG funding will decline by more than a third from FY 2025 to FY 2026. However, the City will likely …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantOpinion 2006-3
… Law §212[6]; Town Law §§64[7], 132; cf .1976 Atty Gen [Inf Opns] 11; Town Law §64[22]; see also Town Law §132; … Village Law §§4-412[6], 6-602; cf . 1976 Atty Gen [Inf Opns] 11, supra ). 3 The inquiry refers to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 93-21
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 395; Davis v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 96 - 11
… such a resolution to voter approval (see Ecker v Town of West Seneca , 87 Misc 2d 322, 384 NYS2d 613). Finally, we … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… This section provides guidance on State agency creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and … Contract Numbering for additional information). The Begin Date should be the earliest date the PO would be dispatched …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Comptroller DiNapoli Releases School Audits
… , Gorham-Middlesex Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central … districts annually spend approximately $60 billion in federal, state and local funds. For additional background or … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that did not leave city employment. In addition, one payment totaling approximately $45,000 was based on more than … making significant financial decisions. Fiscal year-ending 2021 general fund cash was overstated by approximately … $330,000 and annual financial reports for 2018 through 2021 were not filed until after the resignation of the former …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s … fund balance totaled more than $1.3 million, or 83 percent of 2017 budgeted appropriations. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsRandolph Central School District – Financial Management (2014M-20)
… in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Village of Port Chester - Dual Employment (2018M-91)
… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations … from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Opinion 91-61
… that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives to incarceration service plan) BAIL MONEYS -- Fees (1% fee to fund an approved county … LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, which …
https://www.osc.ny.gov/legal-opinions/opinion-91-61