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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … deposit on or after the date indicated on the check. The general provisions of law applicable to the collection of …
https://www.osc.ny.gov/legal-opinions/opinion-90-36South Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164DiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Ithaca, New York yesterday for allegedly stealing $69,481 in state pension payments meant for her deceased husband. … case.” “I commend the efforts of the New York State Police in collaboration with the New York State Comptroller’s Office … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … requirements. Amend the conflict of interest disclosure form to ensure potential conflict of interests are adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewState Comptroller DiNapoli Releases School Audits
… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites prohibited by the policy. Sensitive IT control weaknesses were … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Report Warns of Growing State Debt
… said. "Still, backdoor borrowing imposes significant costs on taxpayers, lacks transparency and may limit flexibility in providing important services and programs. My debt reform … limit on debt outstanding will shrink to only $58 million in SFY 2020-21. The act added restrictions to provisions in …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtState Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some appropriations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsLackawanna City School District - Contractual Services (2019M-23)
… ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure claims for … to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… operations and financial practices of the Clerk’s office for the period January 1, 2016 through May 19, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Total Spending – 2023 Financial Condition Report
… Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State … on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… committees use peer group benchmarks to set their CEO compensation, which is then subject to performance … peer groups can be "cherry-picked" to include larger or more successful companies where CEO compensation is … the CEO pay ratio; global pay fairness; progress against diversity metrics; and others.” CEO pay at the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payDiNapoli Releases Bond Calendar for Third Quarter
… for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Comptroller DiNapoli Releases School Audits
… Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann Central School District , … and paying payroll could occur. Central Islip Union Free School District – Claims Audit Process (Suffolk County) …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Oneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfPutnam County – Court and Trust (2024-C&T-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/putnam-county-2024-CT-2.pdfLewis County – Court and Trust (2024-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdf