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Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWebster Central School District - Financial Condition (2018M-109)
… source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Opinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… proposals filed with Eastman Chemical , Marathon Oil and Valero Energy . Two other companies, Dean Foods and … Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., Nisource Inc., Raytheon Company, … 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil Valero Energy 2014 Comcast Corp. CF Industries (2014 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Central Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380DiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… committed approximately $400 million to two funds as part of its Sustainable Investments and Climate Solutions (SICS) … Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. This action is tied to … “The commitments we announced today aim to take advantage of the growth in climate investing and to strengthen our …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsOpinion 90-42
… HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- … by the CPLR. A municipal housing authority is exempt from recording or filing fees otherwise due the county. You ask … and whether a city housing authority is exempt from paying recording and filing fees generally. Any "tax district" may …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Middle Country Public Library – Treasurer (2015M-291)
… The Treasurer’s status as a Library officer or independent contractor is unclear. The Board does not require the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Afton Central School District , Chateaugay Central School District , Deer Park Union Free School District , East Syracuse-Minoa Central School District … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, according to an annual report … Industrial Development Agencies reported $784 million in net tax exemptions in 2018 up 44 percent from 2017 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportOpinion 89-17
… of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we concluded that, pursuant to … certiorari judgments and claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is … it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be established prior to a …
https://www.osc.ny.gov/legal-opinions/opinion-89-17NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Retirement Fund as the number one U.S. pension fund, and the third globally, for its work to address climate risk. … threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. … Agreement, it will not weaken the resolve, both at home and abroad, to make the Agreement’s goals a reality. The …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsCampbell-Savona Central School District – Budget Review (B2-16-6)
… The unemployment reserve is overfunded. The reserve has a balance of $116,081, which is almost 25 times the average … tax levy limit. Key Recommendations Consider decreasing real property taxes by using fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… have helped balance the budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressWaverly Central School District – Financial Condition (2013M-148)
… The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March … Waverly Central School District Financial Condition 2013M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict access … of hazardous materials could jeopardize the health and safety of students and campus communities. SUNY needs to do a better job to … University of New Yorks SUNY flagship campuses Buffalo and Stony Brook did not properly monitor or restrict access …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centers