Search
Shoreham-Wading River Central School District – Capital Assets (2025M-23)
District officials did not properly record and account for all of the Districts capital assets As a result the District has an increased risk that its capital assets could be lost stolen or misused
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23OSC's Online Government Accounting Schools
… for 2025 are currently closed. Stay tuned for the 2026 Accounting School Schedule! Registrations close 3 weeks prior to class start date. Preferred attendees are New York State local officials, …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsComptroller DiNapoli Releases School District Audits
… claims auditor did not sign 70 claims totaling $988,677 to indicate audit and approval. Payments were not … more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In addition, they … could have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Current Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfOpinion 88-48
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … v Dormitory Authority , 48 Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which provides that, … or institution, or other agency of a department, does not apply to public benefit corporations ( Hanover Sand …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Comptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… to highway, parkway and rail preservation projects; outdoor recreation and environmental conservation projects; … colleges, community and State mental hygiene buildings, outdoor recreational parks, correctional and State-assisted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsManagement of Internal Controls
… controls that helped to ensure an ethical business cli …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsState Comptroller DiNapoli Releases Municipal Audits
… The clerk did not deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real … as required. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] … assessed values with OSC for a particular assessment roll year. Since municipalities within a school district may have different assessment roll dates, a school district may have different assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… intent or plan about its future purpose and not merely a "parking lot" for excess fund balance. Establish a Capital Reserve …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases School District Audits
… physical IT assets and non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors found that 235 … collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were missing and 95 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentComptroller DiNapoli Releases School Audits
… office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central School District . … office completed audits of the Cold Spring Harbor Central School District Glen Cove City School District Valley Stream …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Municipal and School Audits
… for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … ability to effectively monitor the city’s cash position or results of operations, making financial planning and … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… and model information for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot … ensure that asset tags were properly recorded for each device. We reviewed 60 IT devices to confirm the devices were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentReal Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … during the 2015-2016 fiscal year (see Public Authorities Law § 1020-q [1]) should be included on the fifth line: …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investments