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Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … expenditures. The Board and District officials: On average, annually over estimated appropriations by $18 … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… complete report – pdf] Audit Objective Determine whether the Ardsley Union Free School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… special act school district located in Westchester County, and provides education to students from a residential … fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition … for the District. The District could improve its billing and collection procedures. As of June 30, 2013, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialEast Moriches Union Free School District - Budget Review (B7-15-5)
… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are … fees for high school students, charter school tuition fees and social security and Medicare taxes. We believe revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Central Islip Union Free School District – Financial Management (2013M-380)
… Although the Board appropriated unexpended surplus funds each year (exceeding a combined $13.2 million over the … the District’s accumulated unexpended surplus funds exceeded the amount allowed by statute in each of the … that result in the appropriating unexpended surplus funds that will not be used to fund the next year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-massapequa.pdfDiNapoli Announces State Contract and Payment Action for March 2017
… in Oneida and Montgomery Counties. $5.3 million for a solar highway initiative, including $3.2 million for 2 contacts with Monolith Solar Associates LLC; and $2.1 million with CIR Electrical … Department of Transportation $33.9 million for a solar highway initiative including $27.2 million for 3 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Opinion 2005-9
… with the district clerk a certificate of completion of the course issued by the provider (Education Law §2102-a[3]). … The curriculum may be offered as part of a general course of training for the purpose of educating trustees or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9DiNapoli Announces State Contract and Payment Actions for November
… 36,000 payments valued at nearly $76 million for a variety of reasons. As the state’s chief financial officer, … lease with 90 Church Street Limited Partnership for space at 90 Church Street in New York City. Office of Parks, … Competitiveness. $567,000 to the city of Niagara Falls to renovate a former junior high school into Niagara …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberDiNapoli: Fix Delays With Child Support Payments
… with the county treasurer or, in New York City, the commissioner of Finance. Funds that remain with a county treasurer or the commissioner of Finance for more than three years are …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsAshville Fire District – Procurement and Board Oversight (2025M-81)
… used by the District to purchase a custom pumper fire truck. We included this purchase because the final payment … $796,200. Although the Board advertised for bids for each truck, the bidding requirements were written in a manner that … orders totaling $63,500 to further customize a pumper truck. District officials did not include the modifications, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81NYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… of Labor’s rule are trying to impose partisan politics on what should be dollars and cents, nonpolitical investment … thanks to President Biden for his assurance that he will do the right thing and veto this misguided attempt to … management requires contending with real-world issues. What investors, including the Fund, increasingly recognize is …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… New York State Comptroller Thomas P. DiNapoli today announced … they can adapt to a lower carbon future. As a result, the New York State Common Retirement Fund (Fund) has withdrawn … and their future success demands adjusting to this new reality. We will continue to monitor and engage with …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… and must ensure that they do not harm their bottom line. Our state’s pension fund is committed to ensuring the … where they operate and the potential risks to their bottom line. Match Group Online dating companies like Match Group … The Fund has assets of approximately $267.8 billion as of Sept. 30, 2021. The Fund has consistently been ranked as one …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsDiNapoli: Too Many Subway Stations Need Repairs
… risks for riders, while broken tiles, lights and peeling paint leave riders with a low opinion of the transit system.” … as well as “architectural” components — such as tile, paint and lighting. The survey rates components on a scale of … Borough Hall, at least 25 percent of their tile, paint and lighting components needed repairs; Just 51 …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsXII.8.G Payment Methods – XII. Expenditures
… date. To view a specific vendor’s available payment locations and methods, see the location tab on the vendor … Additional information about reviewing and selecting locations can be found in XII.5.D Selecting the Appropriate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Frankfort-Schuyler Central School District , Hammondsport … Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative Educational … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… completed audits of the Bellmore-Merrick Central High School District , Gouverneur Central School District , Irvington Union Free School District , Newark Central School District and the Port Jervis City School District . … completed audits of the BellmoreMerrick Central High School District Gouverneur Central School District Irvington …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1