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Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. Background The Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a 10-member Board of Trustees, has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Opinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Comptroller DiNapoli Releases School District Audits
… two with administrative permissions, and the assistant superintendent for business and operations had excessive … payments, including $47,673 in overpayments to the Interim Superintendent. Thirty-six of the 104 full-time and part-time …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… network. These facilities include America’s busiest airport system, marine terminals and ports, the Port … by volume in the United States. Aviation – manages five airport facilities within the region that serve as vital … PANYNJ leases. For instance, multiple leases at Stewart Airport were not reflected in either system. In one case in …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceAbout the Academy
… of Local Government Services and School Accountability. In this capacity she develops and leads the Division’s … data collection and review activities. This work is done in support of the Comptroller’s role in overseeing the fiscal affairs of New York State’s many …
https://www.osc.ny.gov/local-government/academy/about-academyComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… million) and Long Island ($153 million) regions had the highest net tax exemptions; The Mohawk Valley ($24 million) and North Country ($7 million) regions had the lowest net tax … District ($76) and Mid-Hudson ($75) regions had the highest net tax exemptions per capita. To read the Annual …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbLocal Government – 2021 Financial Condition Report
… fiscal years ending in 2019 (not including New York City). School districts and towns received $22.9 billion and $4.3 … source for local governments. It is a major source for school districts, accounting for $16.2 billion, 38 percent of … total local government expenditures were $88.8 billion. School districts spent $44.7 billion, counties spent $26.1 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentEaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Port Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … $5.5 million with B/A Investors LLC for office space in Albany County. $1.2 million with Duff & Phelps LLC for …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always procure goods and services in a competitive manner. Officials did not update the … did not request proposals within the last five years for 43 professional service contracts (91% of contracts … retain documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… transfers, and did not record water and sewer adjustments. In addition, the current clerk-treasurer did not file the … Department of Taxation and Finance, which could result in fines and penalties. City of Dunkirk – Budget Review … projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds …
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 contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, … and Long Island City. “The value of office buildings in New York City is tied to demand for space that comes from …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceReal Property Dispositions
… our review.) We found that the Port Authority was not in compliance with one or more provisions of the AI for all the seven properties. The degree of non-compliance with the AI varied from property to property. For … B of the report details the various instances of non-compliance with the AI’s ten primary administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsLincoln Fire District – Financial Activities (2012M-228)
… audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, through … members who are responsible for the District’s overall financial management. Key Findings The Board Chairman told us … of the Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Saranac Central School District – Tuition Billing and Collections (2023M-90)
… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Opinion 91-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictState Comptroller DiNapoli Releases Municipal and School Audits
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0