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Central Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … officials reduced the transparency of District finances and kept $8 million from productive use. Although the … overstated accrued liabilities, nonspendable fund balance and encumbrances, which resulted in surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Campbell-Savona Central School District -- Budget Review (B2-14-11)
… limits. The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce appropriations to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and … appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany … his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Albion – Supervisor’s Records and Reports (2024M-111)
… [read complete report – pdf] Audit Objective Determine whether the Town of … did not maintain a general ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements … financial activity. The Supervisor’s 2023 revenue and expenditure budget-to-actual reports were not accurate. For …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Opinion 98-10
… and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10DiNapoli Announces State Contract & Payment Actions for October 2014
… Buffalo $56.2 million with Union Concrete and Construction Corp to reconstruct the Peace Bridge Plaza. $473,000 with CSX … million to Palladia Inc., $3.6 million to Outreach Develop Corp. Inc., and $3.2 million to Odyssey House Inc., all in … and Rotterdam. $3 million to Concrete Applied Technologies Corp. for bridge replacement in Niagara Falls. $1.1 million …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors … for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of the clerk’s …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… 23 percent of the total, for services such as accounting, legal or marketing. Salaries, wages and benefits for IDA … Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeCity of Yonkers – Budget Review (B24-6-6)
… and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli Releases Annual IDA Report
… by IDAs for their communities,” DiNapoli said. “IDAs can play an important role in helping local economies and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportOpinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 89-30
… Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, §95-a: As … consideration under a contract with a private non-profit organization to provide senior citizens bus transportation, a … gasoline purchased under a town contract to the private organization for use in the private organization's bus. You …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… rising to $24.3 billion in fiscal year (FY) 2023, an increase of nearly $7 billion from FY 2019, representing an … by 170%, and accounting for more than half of the total increase in the agency’s operating costs. These costs grew as … of charter schools, and accounting for 45.5% of the total increase in DOE operating costs over that period. DOE …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Town of Cortlandville - Improving Private Property (2018M-219)
… spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219DiNapoli Releases August Cash Report
… Total receipts through the first five months of the state fiscal year were … Division of the Budget’s August projections, according to the monthly state cash report issued today by State … of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were $2.8 billion, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportDiNapoli Releases Economic Report on the Bronx
… according to an economic analysis released today by New York State Comptroller Thomas P. DiNapoli. As DiNapoli’s … Beach, and various development projects. I want to thank New York State Comptroller DiNapoli for releasing a … said Council Member Kevin C. Riley . "I commend New York State Comptroller DiNapoli for issuing this …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxDistribution of Utility Arrears in New York State
… would result in a serious impairment to a customer’s health and safety. Other consumer protections include a …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateWayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Central Islip Union Free School District – Financial Management (2013M-380)
… limit over these years, District officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key Recommendations Develop and adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380