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Comptroller DiNapoli Releases Municipal Audits
… descriptions of the projects closed during the 2013 fiscal year. Genesee County – Court and Trust (2014M-322) The … did not require the bookkeeper to submit estimates of year-end fund balance and did not adopt a policy to determine …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Overlapping Real Property Tax Rates and Levies - FAQs
… district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and … taxable assessed and full values, and tax rates per $1000 of both taxable assessed value and full value for the various parts of the school districts within each city and town. The table …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsVillage of Croton-on-Hudson – Payroll (2017M-200)
… Background The Village of Croton-on-Hudson is located in Westchester County. The Village is governed by a Council–Manager form of government with an elected … of pay periods. The Village under-budgeted for overtime in 2016-17 by 43 percent. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Lake Placid Central School District – Claims Auditing (2016M-84)
… The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex County. The District, which operates two schools with approximately 700 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… since June 2017. As a result, they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic … to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Agencies Bulletin No. 2002
… regarding a new stipend for canine handlers represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … canine. Employees can only be paid for those pay periods in which the employee was eligible for the entire pay period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationDeath Benefits – Divorce and Your Benefits
… pension payment option (Tiers 1 and 2); Five and Ten Year Certain pension payment options; and Other alternative …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsAccounts Payable Advisory No. 29
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationOpinion 88-8
… of a corporation of which he or she is an officer, director or employee, or a stockholder (General Municipal … or material benefit as a result of the contract or is a director of the corporation (General Municipal Law, §800[3]). …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Due Diligence for Companies Holding Abandoned Funds
… about deducting mailing costs First class mailing costs can’t be deducted as a service charge. You may deduct the … for a certified mailing, charge the cost only once. You can’t make a bulk deduction against the final remittance. … further due diligence. Certain types of electronic contact can be used to satisfy the written communication requirements …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsComptroller DiNapoli Releases School Audits
… were transferred to reserves at the end of each fiscal year, resulting in real property taxes that were higher than …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Vestal Central School District – Fund Balances (2017M-91)
… Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key Findings District … (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned fund balance significantly exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, … two schools with approximately 860 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354About this Report – 2023 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2022 Financial Condition Report . … This report …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportWyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Hudson Housing Authority – Board Oversight (2016M-302)
… budget for the low-income housing program for the 2015-16 fiscal year totaled approximately $867,000. Key Findings Board and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302About this Report – 2022 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2021 Financial Condition Report . … Provides citizens …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report