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Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Batavia City School District – Information … officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written … limit of 4%. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsEconomic and Demographic Trends – 2021 Financial Condition Report
… Employment Statewide Declined in 2020 Due to the COVID-19 Pandemic In calendar year 2020, the State lost over 955,000 jobs, a … impact on employment, total wages in the State decreased by 2.3 percent in 2020. The accommodation and food services …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The district’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Oversight of Afterschool and Summer Youth Employment Contracts
… Afterschool System Program (COMPASS) provides school-age youth with academic support, arts, cultural … experiences, and sports/recreation activities when school is not in session. According to Department contracts, …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately … rate applications for DFS approval on behalf of insurers who authorize TIRSA to do so. The Insurance Law provides that … rates on their behalf. Section 2139 of the Insurance Law was enacted in 2014, requiring every title insurance agent to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… bank accounts to the Le Roy Fire Department’s checking account. In addition, transfers were made from the Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCity of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… from the Towns of Dannemora, Ellenburg and Saranac in Clinton County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Opinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Newfield Central School District – Financial Condition (2013M-238)
… 1, 2011 to May 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District … realistically due within the next year. … Newfield Central School District Financial Condition 2013M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
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)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … and approval by the claims auditor. … Lake Placid Central School District Claims Auditing 2016M84 …
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)
… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect …
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
… commitment to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 93-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote … compromised claims or settled claims resulting from court orders or proceedings brought pursuant to Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Agencies Bulletin No. 2043
… Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. Background To enhance … month): The agency will note the year listed in the School Year Ending column. Please note that the NYSTRS plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersOpinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … joint fire district which includes the village. We are in receipt of your letter asking whether fire apparatus of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-4