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Afton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… how to process adjustments to an employee’s taxable income for prior tax years in order to comply with Internal Revenue … need to make adjustments to an employee’s taxable wages for prior tax years. This may occur if a Business Unit did … value, resulting in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsAndover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementEast Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Health, Safety, and Accessibility in District 75 Schools
… with wheelchairs. District 75 schools and students lacking full or similar access to equipment, programs, and areas as … DOE general education school buildings to ensure they have full access to all programs, facilities, and equipment …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … Property tax levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Central School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … today by New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight … measures that benefit both taxpayers and employees.” In January 2013, school officials in Franklin assessed the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid … services in accordance with their individualized education programs IEPs and that the District claimed all Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andOpinion 2006-9
… Whether the proposed transfer would constitute a sale for purposes of town law and be subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly … In 2012, when nonprofits paid over $532 billion in wages nationwide, New York nonprofits ranked first in the country, … state on an average annual basis versus nearly 3 percent nationwide. “The Comptroller’s report underscores the …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsAccess to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is … in compliance with all applicable laws and regulations to promote timely access to services for children across New … To determine if the State Education Department SED is …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesState Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New Yorkers who have fallen ill, for workers who have … investment our economy needs right now. It also puts us on stable ground to avoid harmful cuts. The state and city … must now use this aid as a bridge to put their finances on sustainable fiscal paths, to be prepared once this …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planOperational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 96-8
… Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring); … Municipal Law, §99-l[1][a] for handling violations of toll collection regulations evidenced by photo-monitoring) … any public authority which operates a toll highway, bridge and/or tunnel facility, such as the Thruway Authority …
https://www.osc.ny.gov/legal-opinions/opinion-96-8State Comptroller DiNapoli Releases Audits
… nine of 56 cases reviewed that DOL’s system indicated were closed and paid, auditors could not determine whether the 976 … cases received recovered wages totaling $413,582. New York City Department of Education (DOE): Health, Safety, and Accessibility in District 75 Schools (2019-N-7) DOE could improve its oversight to ensure …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of settlement … on state finances and provides an update on the state's cash position every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risks