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DiNapoli: School District Tax Levy Cap Below 2 Percent
… the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the … the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … economic recovery and sound fiscal management will play in enabling long-term budget balance for the city. Fueled by …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetRockland County – Budget Review (B21-6-12)
… with the fiscal year during which the municipality is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute … York State Gaming Commission’s (Commission) Regulations and Guidelines: The Board did not adopt a written policy to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andRome City School District – Multiyear Planning (2021M-144)
… deficits on fund balance and reserves. Maintained asset inventory lists, replacement schedules and conducted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… May 31, 2020, unassigned fund balance was $463,948, which is 78 percent of the 2020-21 appropriations. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs were not always accurately calculated or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Argyle – Town Clerk and Budgeting (2012M-231)
… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231OnTECH Charter High School - Information Technology (2023M-71)
… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Cato – Water Financial Operations (2023M-145)
Determine whether the Village of Cato Village Board Board and Village officials officials effectively managed the financial operations of the water fund
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… $39.5 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 … are from the cash distributions made to counties and tax-imposing cities by the state Department of Taxation and Finance. The amounts are based on estimates of what each …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… State Comptroller Thomas P. DiNapoli announced. As threats and attacks from malicious actors continue to become more sophisticated and commonplace, the importance of training for the "people" … were developed by DiNapoli’s Division of Local Government and School Accountability’s Applied Technology Unit. The …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsLe Roy Central School District – Reserve Funds (2022M-110)
… years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Indian River Central School District – Financial Condition Management (2022M-92)
… limit of 4 percent. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mSchoharie County Court and Trust Funds (2022-C&T-3)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1