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Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion Central School District and the Valley Stream Central High School … his office completed audits of the Chenango Valley Central School District ChurchvilleChili Central School District …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a … authorities’ revenue and spending. This addition to Open Book New York makes it the go-to source for … In December, DiNapoli added state payments to Open Book New York. The state payment data, which includes …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomCity of Long Beach – Budget Review (B7-14-12)
… refuse and garbage fee increases and the water and sewer rate increases are authorized by the City Council prior to …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in compliance with the statutory limit; use surplus funds as a financing source for funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three schools with approximately 985 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In … fiscal years to help it develop and adopt budgets that include realistic estimates of revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingTown of Rensselaerville – Financial Operations (2012M-168)
… officials have not performed bank reconciliations for 2011 or 2012. Former employees still had online banking user … Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Comptroller DiNapoli Releases Municipal Audits
… The justices did not prepare monthly accountabilities or maintain sufficient records to identify outstanding … that it did not clearly define use that was not acceptable or the consequences of violating the computer and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because measures to restrict the … New York state has one of the nations highest debt levels largely because measures to restrict the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… share of cost-burdened homeowners (28%). Several factors affect cost burden, including the availability of housing at …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 91-13*
… Obviously, such a provision does not comport with the full faith and credit requirement of the Constitution. The … installment purchase contract depends, not only on the form of the transaction, but also on the intent of the … legal effect of the whole which is to be sought for. The form of the instrument is of little account." (Heryford v …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Approved State Contracts and Payments
… Remediation Inc. for environmental remediation at Glenmere Lake Property, Chester, Orange County. $913,000 with The … Corp. for bridge replacements on I-290 between NY 384 and NY 425 in the Tonawanda, Erie County. Major … maintenance at various locations in New York City, Long Island and Staten Island. $4.7 million to Crane Hogan …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… federal policy changes may dampen the outlook for parts of the securities industry in 2025.” The total estimated … the nation’s financial capital even as the city’s share of securities industry jobs has declined as companies have … firms continue to have one of the highest return-to-office rates among all industry sectors in New York City. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Opinion 97-7
… the custody of the State for the benefit of the entitled party (see, e.g. In Re Menschefrend's Estate , 283 App Div …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 2007-2
… be apportioned among the towns and cities on the basis of full valuation of taxable real property, on a per capita … which they refer to be apportioned on the basis of taxable full valuation of real property. Opn No. 92-26, supra , was … including, if the county so determines, on the basis of full valuation of taxable real property, on a per capita …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2