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Comptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Investors: Exxon Needs to Step Up on Climate Change
… change. In recent weeks, similar proposals have won a majority at two energy companies and record high votes at several others. … investors and the marketplace publicly recognize that a lower carbon future is not only inevitable but rich with …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeGates-Chili Central School District - Financial Management (2019M-53)
… in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were … million as of June 30, 2018. The Board increased real property taxes by $2.6 million over the last three years …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart … of resources, fund balance, revenues, and expenditures for each fund. The State’s financial statements will only be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … action. … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mHammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70State Contract and Payment Actions in October
… or lack of documentation. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-octoberOpinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-10State Comptroller DiNapoli Releases Municipal and School Audits
… claims. As a result, the board hindered their ability to make informed financial decisions. Complete, accurate and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and parts ordered by the vehicle maintenance and repair vendor were not reviewed and 22 charges, totaling $1,891, did … required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0South Country Central School District – Procurement (2013M-91)
… fiscal year totaled $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures … The District procured goods and services in accordance with its policy and the statutory requirements. We reviewed … 31, 2013, and found only minor issues which were discussed with District officials. Key Recommendation There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the … cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 for …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… by an elected five-member Board of Fire Commissioners and has 12 full-time employees and 126 volunteer members. The District’s budget for 2012 was … Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardShareholders Send Exxon a Strong Message on Climate Change
… support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the … the future of closed church buildings Paying clergy pensions for service prior to 1998 Running the national …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeGowanda Central School District – Financial Management (2024M-104)
… to finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation … reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfDiNapoli: NY's Homeownership Rate Lowest in the Nation
… nation, driven by low rates in New York City, according to a report released today by State Comptroller Thomas P. … owned a home in the second quarter of 2022, compared to 65.8% nationally. New York also has a racial and ethnic … of White households in New York owned their home, compared to 52% of Asian households, 34% of Black households, and 29% …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and assess the … Town Board (Board) which consists of a Supervisor and four council members. General fund appropriations for the 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221