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Cohoes City School District – Budgeting (2016M-111)

… of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District … 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … and the use of fund balance in the annual budget. Develop a plan to use the excess unrestricted fund balance in a … will be reserved, how each reserve will be funded and when the balances will be used to finance related costs. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Port Jervis City School District – Financial Condition (2016M-319)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Pleasantville Union Free School District – Financial Condition (2015M-311)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and that appropriated fund balance that was not used to fund operations. The District has not established a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311

North Collins Central School District – Financial Management (2016M-189)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189

Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots

… New York’s child care sector continues to face lingering challenges … on families statewide, according to a new report released by State Comptroller Thomas P. DiNapoli. “The pandemic’s … the number of day care services jobs statewide dropped by 19.8%. It recovered by 2023, but only in New York City and …

https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slots

Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-new

Eden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-york

Wellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-new

Waverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … would take corrective action but did not formally respond in writing to our audit findings. … Determine whether the … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-york

DiNapoli Releases October State Cash Report

… in April, All Funds receipts reached $85.1 billion, an increase of $157.6 million, or 0.2 percent, from a year …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-report

Sales Tax Vendor Registration Practices

… a sales tax has not been paid. Under the Law, the term vendor encompasses anyone, including out-of-state sellers, … may deny a COA in some circumstances, such as when a vendor submits an incomplete application or has unpaid tax …

https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices

Unadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)

… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … of mental health that educators should know were included in the District’s training. Key Recommendation Provide mental … component of the New York Safe Schools Against Violence in Education Act SAVE Act training requirement to staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/unadilla-valley-central-school-district-mental-health-training-component

Dover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/dover-union-free-school-district-mental-health-training-component-new

Selected Performance Measures

… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … are critical to evaluating actual service and conditions. For two key performance measures – MDBF and ridership – we …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measures

New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform

… and local budgets. Given the rush to judgement, it is hard to conclude that the members of Congress voting for …

https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform

DiNapoli: Moderate Growth in Local Sales Tax Collections for First Half of 2017

… Local sales tax collections across New York grew 3.3 percent in the first … billion during the same period last year. "Local sales tax growth across the state is welcome news, especially for … with tough economic conditions," DiNapoli said. "Sales tax, however, can be a volatile source of revenue and local …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-moderate-growth-local-sales-tax-collections-first-half-2017