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Dryden Central School District – Financial Condition (2013M-396)
… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Real Property Tax Cap Information - Glossary
… to pay for increases to the average actuarial contribution rate of pension funds over 2 percentage points from PFY's contribution rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli Releases October State Cash Report
… April projections, according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. … the Enacted Budget. Other findings from the October cash report include: Personal income tax receipts through Oct. 31 … increased by 8.9 percent or $281 million. The October cash report can be found here : or at …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… actionable lead levels were still in service without a test showing they were now below the lead action level or … computers). Additionally, officials have not conducted a physical inventory to properly monitor and account for assets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsTown of Newfane – Supervisor's Financial Records (2017M-7)
… to review the Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $5.8 million. Key Findings The … tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7State Comptroller DiNapoli Releases Municipal & School Audits
… and submit the annual report for foreign fire insurance tax proceeds to the board and membership and to DiNapoli’s … and that the district’s proposed budget complies with the tax levy limit. The budget review did not include any … and that the village’s tentative budget complies with the tax levy limit. …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 91-10
… The board, however, is not subject to the provisions of Article 13 of the Town Law. Judgments against the board of … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 92-42
… A town may enter into an agreement with the owner of a parking lot pursuant to which the town would lease a portion … a town may enter into an agreement with the owner of a parking lot to permit the town to use a portion of the … a town may enter into an agreement with the owner of a parking lot to permit the town to use a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Greenville Fire District - Fixed Assets (2019M-223)
… totaling $145,398 during our audit period, the District does not have a comprehensive policy or procedures to … fixed assets. The District’s inventory list did not contain identifiable information for each asset including …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223State Contract and Payment Actions in March
… Comptroller approved 1,696 contracts for state agencies and public authorities valued at $2.3 billion and approved nearly 27.1 million payments worth more than $40.8 billion. The Office rejected 137 contracts and related transactions valued at $160 million and nearly …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… at this April’s results to see how the new fiscal year starts off.” The state received more than $8.5 billion in …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… audit was to evaluate the District’s financial activities for the period July 1, 2012 through September 30, 2013. … and has approximately 6,200 students and 1,680 employees. For the 2013-14 fiscal year, the District’s operating budget … expenditures by as much as $9.3 million each year, for a total of almost $34 million from the 2008-09 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… controls over cafeteria cash receipts for the period July 1, 2012 through January 29, 2014. Background The Canaseraga … is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… disrupted how New York City generates revenue for items such as construction permits, community college fees … and rental income. One-time payments include non-recurring items such as asset sales and litigation settlements. … 2021) as the Federal Reserve cut the federal funds rate to near zero to stimulate the economy. In FY 2023, interest …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … resulted in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials … approving claims for payment did not indicate the number or dollar amounts of claims that were audited and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… 331 and 1,018 days late. The Board did not audit all claims prior to payment and did not annually audit the … The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … the Treasurer’s records. Adopt realistic budgets based on historic trends. Develop and adopt financial plans for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60DiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… annual asthma bill topped $1.3 billion for medical costs and lost productivity, according to a report released today … disease, a flare-up can mean missing work or school and too many late night emergency room visits. The Medicaid cost to taxpayers for treating asthma has jumped and the prevalence of asthma among older Medicaid recipients …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… a resident of Atlanta, GA, for the crime of Grand Larceny in the Third Degree, for stealing over $204,000 in state pension benefits issued to his deceased mother. As part of his guilty plea in January 2016, Cook admitted to stealing $204,315.76 in … 58 a resident of Atlanta GA for the crime of Grand Larceny in the Third Degree for stealing over $204000 in state …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-case