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Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … that appropriated a total of $810,000 in fund balance to finance District operations, but none of the appropriated … The Board has not adopted a multiyear financial plan to allow it to facilitate the development of future finances. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire district without consideration) TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village board may … joint fire district which would include the village. You state that obligations issued by the village to finance …
https://www.osc.ny.gov/legal-opinions/opinion-91-4NYS Common Retirement Fund Announces Third Quarter Results
… "Notwithstanding recent volatility, we have welcomed the stock market's nearly decade-long rise. Our foremost goal …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2018-19 … 2018, with an estimated value of $197.3 billion, according to New York State Comptroller Thomas P. DiNapoli. "Like other … 31, 2018, the Fund had 36.4 percent of its assets invested in publicly traded domestic equities and 14.9 percent in …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsFayetteville-Manlius Central School District – Professional Services (2020M-115)
… sought competition for procurement of professional services. Audit Results With minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update … for proposal (RFP) timetable and ensure all professional services are procured in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mState Comptroller DiNapoli Releases Municipal & School Audits
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. The district … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 … unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) The assessor …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Hammondsport Central School District – Multiyear Planning (2024M-54)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli: School District Revenue Growth Slows
… three years, averaging only 1.3 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative which … In describing the challenges facing school districts, the report highlights the impact of federal American Recovery and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), covers over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesComptroller DiNapoli Releases School Audits
… compared budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … to ascertain that services were rendered in accordance with the contract. Madison Central School District – Reserves …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsYonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… the District's financial condition for the period July 1, 2011 through January 7, 2015. Background The … Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Opinion 95-20
… Whether a surrogate's court should charge a petitioner one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking … your letter requesting our opinion as to whether more than one filing fee should be paid in a proceeding in Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school … (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 and its financial plan for FY 2022–FY 2025 reflect a drastically improved short-term budget … expiring in May. “My office’s full analysis of the FY 2022 budget and the Mayor’s executive financial plan will be …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetOpinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and Havender v Brodbeck , 83 Misc 9, 144 NYS 418, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter