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Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Purpose of Audit The purpose of our audit was to review District official’s internal controls over reserve … years District officials added approximately $1 million to reserves and increased the real property tax levy by … reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had more …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsComptroller DiNapoli Statement on Earth Day 2016
… Thomas P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big or small, that can help mitigate climate change and help save the planet. “Today is an historic day, as … Comptroller Thomas P DiNapoli urged individuals government and businesses to seek out creative solutions and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… estimated overall investment return was 33.55 percent for the state fiscal year (SFY) that ended March 31, 2021, … results that ensure continued retirement security for our members for generations to come.” The Fund's value reflects … Funds estimated overall investment return was 3355 percent for the state fiscal year that ended March 31 2021 reflecting …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by an average of $3.7 million, or 9 percent, leading to average annual surpluses of $1.2 million. When unused … fund balance exceeded the statutory limit by 7 to 9 percentage points. Fulton City School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Vestal Fire Department – Financial Activities (2014M-265)
… Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of … audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are … P. DiNapoli. “The pandemic’s disruption of the state’s child care industry is far from over,” DiNapoli said. “Prices …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46DiNapoli: Molson Coors Agrees to Disclose Political Spending
… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … company. “For too long, investors have been left in the dark on the extent of the reach of corporate dollars … on political spending disclosure with FirstEnergy Corp. of Ohio. Since the 2010 U.S. Supreme Court's Citizens United …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… Information and resources for reporting time worked by elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. … instead of estimates, to make payments for YPCs to transport students. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mOpinion 91-42
… department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of … funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds and village funds) … belonging to the village. A village fire department is a corporation consisting of the members of all the fire, hose, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 91-55
… support for our conclusion in the legislative history of a companion statutory provision, General Municipal Law, §6-k. …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Schenectady City School District – Math Workbook Inventory (2023M-65)
… Key Findings District officials did not maintain adequate inventory records and ordered excessive quantities of … Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Opinion 2006-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … rules and regulations in relation thereto. Section 92 does not, on its face, distinguish between elective and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Cortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The … The District incurred penalty charges totaling $393 for late payments and $192 for interest. Key Recommendations Adhere to the credit card … whether credit card purchases were adequately supported for appropriate purposes and paid timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Holland Patent Central School District – Fuel Inventory (2023M-141)
… completed 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Sayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four vendors were paid $48,816 for goods procured without a competitive bid as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… Determine whether College officials adequately monitored credit card and travel expenditures. Key Findings The College … General Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 … A travel agent who is not an employee uses their College credit card to automatically charge fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures