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West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Company officials ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May …

DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them

… the State Department of Education (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … service program, the services they are receiving in real time, or the number of districts using waitlists. …

Greenville Fire District – Capital Reserve (2014M-64)

… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … District is a district corporation of the State, distinct and separate from the Town. Budgeted expenditures for 2013 …

Selected M/WBE Purchases by Various Facilities

… women-owned business enterprise (M/WBE) procurement rules and other State purchasing requirements. Background An M/WBE … minority members and/or women whose ownership interest is real, substantial and continuing, and who control the … which is administered by Empire State Development (ESD). For 2013, the Department's M/WBE program goal was to direct a …

DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City

… P. DiNapoli shows the challenges faced by the state’s school districts are as varied as the state itself. Regional … labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … including special education. The report details school district demographic and financial information from nine …

Opinion 2004-7

… of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (enforcement of … use water from the district. Under section 198(3)(d), the county governing board is required to levy the amount of the …

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… Voter participation for school district budgets statewide more than tripled to … year, after in-person voting was temporarily suspended and replaced with absentee ballots. The results were similar …

State Contract and Payment Actions in April

… errors, improprieties or lack of documentation. Find out how your government money is spent at Open Book New York . …

IX.7 State Accounting and Reporting Overview – IX. Federal Grants

IV. Accounting Codes - Uses and Descriptions – IV. Accounting Codes - Uses and Descriptions

Opinion 89-18

… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties … municipality. It was our opinion that the fact that the school was mandatory did not change the nature of the expense … 426). In Feinberg v Board of Education , supra , a school district withheld the total compensation earned by a …

Investing in New York

… to invest in New York-based business ventures, companies and other programs that spur economic growth and create and … Over 260 completed investments, returning $1.4 billion for the Fund on $789 million invested (as of March 31, 2024) … to small businesses for working capital, equipment or real property. With its focus on small‐business lending, …

Glossary – Governmental Accounting Standards Board

… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website . Deferred Inflows …

Contact the Division of Local Government and School Accountability

… - 1-866-321-8503 or (518) 408-4934 Mailing address: Office of the State Comptroller Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, …

Livingston County Court and Trust Funds (2022-C&T-4)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …

Herkimer County – Court and Trust Funds (2023-C&T-2)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown. … The purpose of our review was to …

DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead

… know the shape of the economic recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over the long term. Other economic concerns …

Southside Academy Charter School - Enrollment and Billing (2019M-70)

Determine whether student enrollment records and billings to school districts were accurate and supported

DiNapoli Releases School Audits

… completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central School District and the Homer …

Review of Real Property Holdings for Disposal (Follow-Up)

… five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, … may no longer have been needed for transportation purposes and could have been disposed of or sold to generate revenue …