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Valley Stream Central High School District – Capital Assets (2025M-16)
… the Audit Area Capital assets are those that have a useful life of more than one year following the date of … and software. Consequently, capital assets often represent a significant investment of school district (district) … in the inventory report, including missing or incorrect model numbers, serial numbers and manufacturer information. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16North Creek Fire District – Board Oversight (2025M-86)
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared bank reconciliations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the Audit Area A capital asset is generally defined as an asset that has a useful life of more than one year. It can … list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit Summary District … District’s capital assets. As a result, the District has an increased risk that its capital assets could be lost, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… fund programs have financed many vital projects, EFC’s 2024 Intended Use Plan shows a CWSRF backlog of 876 projects … EFC does not report on completed projects and no list is publicly available to track project spending and the … have benefitted. In addition to providing a comprehensive list, description, and location of projects funded and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterState Comptroller DiNapoli Releases Municipal & School Audits
… of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … the city’s overall financial condition and exacerbate cash flow issues. The city’s known outstanding liabilities … totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 collections totaling …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical … are being fueled by growth outside of traditional Midtown office districts, including Hudson Yards, Chelsea, Union … Downtown Brooklyn and Long Island City. “The value of office buildings in New York City is tied to demand for space …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District … operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 … including an investment policy, a procurement policy and a code of ethics. The Board Chairman (Chairman) and four other …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… is second in the state for growing fruits, tree nuts and berries. Ulster County is sixth in the state for direct to …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton … is being spent appropriately and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… However, five years does not provide an adequate planning window for assets that have significantly longer useful …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… Wall Street bonuses paid to New York City securities industry … In 2008, the industry lost a record $42.6 billion. “Wall Street is vital to New York’s economy, and the dollars … jobs are created elsewhere in the state’s economy. Wall Street accounted for 24 percent of the wages paid to workers …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… Opt into Public Financing of Elections”was published in The Albany Times Union today, urging the state Legislature to pass comprehensive campaign finance reform in New York, including public funding of elections for all … * * * In 2014, I faced one of the hardest decisions of my career: Should I opt into a public financing program for …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes … and Heavy Industrial Parks. The assets operate in tandem to advance the Authority’s mission, which is to create sound … To determine whether the Ogdensburg Bridge and Port Authority …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceLicensing and Monitoring of Proprietary Schools
… 21, 2020 to address issues and mitigate risk of unexpected closure. Our review of 127 schools that submitted OEDSs with …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… or providing services. Together, these entities compose New York’s WFD System (System), of which DOL is the lead … areas and entities, and supportive service agencies. In New York, this governance body is the SWIB. Under WIOA, the … in 2018 requires DOL to maintain and annually update an online database (Catalogue of Funding) of WFD programs that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… that could add costs of more than $1 billion in FY 2026, outside of the financial plan period. Even during the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits to New York’s taxpayers for sales of properties below their fair market value.” ESD is a state … all real property it holds and full descriptions of properties that were disposed of. PAL also requires public authorities to dispose of properties for fair market value, with exceptions. When …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… workers. DiNapoli's office has worked closely with the NYU Stern Center for Business and Human Rights to urge companies …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… which matches small dollar contributions with public funds. A similar campaign finance program is already being … state senator or state assemblymember to access matching funds based on those individual, small-dollar donations from … and proceeds from a tax check-off, contributions, and unclaimed funds. We hope this nonpartisan program will be …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeKerhonkson Fire District – Board Oversight (2025M-124)
… activities? Audit Period January 1, 2024 – March 12, 2025. We extended our audit period to review the District’s … 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124