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City of Batavia – Business Improvement District (2017M-283)
… operation and maintenance costs and other services such as advertising and promoting BID activities. The district …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Lowville Academy and Central School District – Financial Condition (2015M-220)
… The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, … Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… four school with approximately 1,520 students, is governed by an elected seven-member Board of Education. Budgeted … 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating … reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Merrick Union Free School District – Financial Condition (2016M-240)
… July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of … Merrick Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92High Falls Water District – Water Fees (2015M-153)
… 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County … High Falls Water District Water Fees 2015M153 …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … balances totaling $1.2 million in the general and highway funds. The Board did not adopt a reserve fund policy or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Lewiston – Purchasing (2013M-45)
… Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Opinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … it under the contract to purchase and own ambulances used in connection with the provision of services under the … the town in question, had been authorized by special act to establish ambulance districts (see, e.g., L 1978, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7DiNapoli: Bedford-Stuyvesant is on the Rise
… State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of … our long-term vision for a prosperous Bedford Stuyvesant is coming to fruition. It has required collaboration and … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseXVI.3.A Financial Statements – XVI. Financial Reporting
… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue … resources are received, whichever occurs first. Revenues, net of refunds and uncollectible amounts, should be … personal income tax (PIT) are described below: Employee Withholding Payments - Monies withheld from employees by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 96-2
… 658 of the Laws of 1991: A village which imposes an ad valorem levy on benefited real property on behalf of a … reductions. You ask whether a village which imposes an ad valorem levy on behalf of a public library district … change. The special act also contains a section titled "Ad Valorem levy", which determines that the several lots and …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; Education Law, §3701). Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Restaurant Industry Critical to New York City's Economy
… the ongoing pandemic, no stone may be left unturned,” said Queens Borough President Sharon Lee. “Queens thanks Comptroller DiNapoli for further illuminating … ensure our small businesses survive beyond the pandemic.” "Queens' 6,000 restaurants not only contribute to the unique …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economySome NY Schools Not Reporting Bullying or Harassment
… incident data available to the public on its website . In September 2016, SED and members of the New York State Safe …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassment