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State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsThe 80/20 Housing Program (Follow-Up)
… developments. The audit report concluded that, based on the rents charged for our four sampled developments, the proper number of … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … recorded and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting … The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Campbell-Savona Central School District – Budget Review (B2-16-6)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Opinion 96-2
… -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS … Districts (authority of village to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES … (authority of village to charge library district with proportionate share of tax refund) VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… plan’s progress . Since 2007, the Fund has filed more than 150 climate change-related shareholder resolutions and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonOpinion 88-73
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Real Property Tax Cap Information - Glossary
Real Property Tax Cap Information Glossary
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryAccidental Death Benefit – Regional State Park Police Plan
… is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half … of your FAS (less any Workers’ Compensation benefit paid or payable because of your death). Any accumulated member … will be refunded to your designated beneficiary or to your estate. The benefit can only be paid to the …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitKinderhook Central School District - Procurement (2018M-137)
… unable to provide documentation supporting their selection of four professional service providers paid a total of $76,781. Key Recommendations Review the procurement policy … Ensure that compliance with the procurement policy is part of the claims approval process. Ensure District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of Bridgewater – Financial Operations (2013M-309)
… the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Opinion 97-1
… operate in a territory coterminous with the county or a tax district or districts within the county (Workers' … authority operates in a territory coterminous with a tax district within the county, it is eligible to participate … same as the full valuation of taxable real property of the tax district or districts within which it operates". Thus, to …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… officials appropriately prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key Findings … and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentOpinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of the fund for "anticipated judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York … billion. "Facebook needs to demonstrate to its customers and its investors that it is taking steps to uphold its terms …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonySouth Glens Falls Central School District - Fund Balance (2018M-90)
… report - pdf] Audit Objective Determine whether the District accurately reported fund balance and other related … reserves or to reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… necessary and therefore not an appropriate use of public funds. Each local government and school district should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97