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Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales reports that are not approved by the cafeteria …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Franklin – Fund Balance Management (2018M-13)
… 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. … through 2016-17. Budgeted general fund appropriations in 2015-16 and 2016-17 exceeded expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Caroline – Renewable Energy (2013M-325)
… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, which comprises the Town Supervisor and … of which 22,202 kWh were utilized by the Town, resulting in savings of $2,500, or a 36 percent reduction in energy …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State Agencies Bulletin No. 2128
… The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking deduction code, 511. Affected … Background The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingState Agencies Bulletin No. 1698
… codes to be used for reimbursement of employees’ qualified moving expenses and to provide instructions for required … documentation Affected Employees Employees who have moving expenses reimbursed starting January 1, 2019 … qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Schenectady City School District , Sidney Central … and the Walton Central School District . “In an era of limited resources and increased accountability, it’s … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… or 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value … fully understand.” New York state imported $157.2 billion in goods in 2023, according to the International Trade Administration …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 94-18
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for … FIRE DEPARTMENT -- Villages (existence of fire companies in villages as resulting in incorporation of fire department) … take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Town of Windsor – Financial Management (2025M-24)
… deficits totaling $482,700 in the general fund town-wide (TW), general fund town-outside-village (TOV) and highway fund … 96 percent, 93 percent and 93 percent in the general fund TW, general fund TOV and highway fund TOV, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Comptroller DiNapoli Releases Municipal Audits
… Department and a budget review of the City of Yonkers . "In today’s fiscal climate, budget transparency and … town officials overpaid 13 employees by more than $3,500 in overtime pay even though the town personnel policy states … minimum fines due totaling $440,000. Collecting the fees from resolved violations could significantly increase …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bellmore-Merrick Central High School District , … years 2012-13 through 2014-15 that appropriated a total of $17.4 million in fund balance and $7 million in reserve … by $21.3 million over the three-year period, most of the appropriated fund balance was not used. As a result, …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Opinion 92-14
… in the county clerk's office of the county in which the real property is located and of any county in which any party … is not discharged but rather is simply shifted from the real property in question to the funds so deposited with the … involving a mechanic's lien which has been discharged by a cash deposit or an undertaking and surety bond need not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14New Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … budgets included a planned balance as is permitted by Law. District officials have not properly budgeted for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTravel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … - Using a Due to State Offset OSC Travel Manual … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsOpinion 95-3
… tax and a city within the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, … that one city within the county imposes a 3% sales tax on utility services and restaurant meals and the two other … cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and …
https://www.osc.ny.gov/legal-opinions/opinion-95-3More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53