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Northport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an audit and investigation by State Comptroller Thomas P. … when oversight is lacking,” DiNapoli said. “Ms. Sheppard’s crime might have been stopped years ago if the Town Board …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… by PayServ in the payroll file for each employee and will address both the payroll paid journal and the payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfOpinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… by the end of the year. Given Jamaica’s close proximity to John F. Kennedy Airport, the concentration of transportation …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … ($399,400) and the state as a whole ($403,000, including New York City). Between 2018 and 2023, median home values in … municipalities outside of New York City to exempt from property taxes certain newly constructed or converted rental …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … Charges for purchases totaling $24,831 did not comply with the purchasing policy. Not all travelers attached proof …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and separate … from the Town of Islip, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank … Make payments only after a proper audit and approval of bills and discontinue the use of debit cards. Department officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Department to provide school districts with guidance on best practices for spending of funds and encouraged school …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… in New York City, and generates sales tax revenues for the State, the City and the Metropolitan Transportation … activity, additional federal relief must augment City and State actions. Uneven Impacts, Evolving Responses Along with … data currently available, taxable sales reported by vendors to the New York State Department of Taxation and …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Opinion 89-3
… GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of … award. You state that the State contract, as extended, is for an outright purchase rather than an installment purchase. … subdivisions to enter into installment purchase contracts for equipment, machinery and apparatus (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-3XVI.3.A Financial Statements – XVI. Financial Reporting
… Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) … have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsOpinion 2007-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … adopted pursuant to General Municipal Law §104-b. You state that the county contracts with private bus companies to … or a high degree of creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Copiague Fire District – Credit Card Purchases (2019M-98)
… $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Norwich City School District - Fund Balance Management (2018M-198)
… complete report - pdf] Audit Objective Determine whether District officials adequately managed fund balance in the … fund balance deficit. Ineffectively budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198State Agencies Bulletin No. 1130
… Code uses an existing Cost Center that is valid in SFS. A list of the default PayServ Account Code Values is in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsal