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South Lewis Central School District – Financial Condition (2016M-83)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … has not adopted a multiyear capital or operations plan to outline the use of surplus fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Rocky Point Union Free School District – Financial Condition (2015M-170)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through March 31, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year were approximately $76.9 million. … in the District’s budgets. Develop comprehensive policies for establishing and using reserve funds. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Nanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings … or the use of alternate work schedules to reduce the need for overtime. The Board is not given accurate information …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Medina Central School District – Reserve Funds (2014M-155)
… reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. … of approximately 1,750 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $33.8 … expenditures by a total of approximately $14.7 million for the five fiscal years ending June 30, 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Johnsburg Central School District – Payroll (2014M-174)
… officials established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … The Board did not establish policies and procedures over payroll timekeeping. Employees did not consistently punch in … Johnsburg Central School District Payroll 2014M174 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Other Bulletin No. 73
… of $1,500, $3,000, or $4,500. A letter from the General Manager dated 07/31/2023 authorizes the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 95-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … Act must be secured in accordance with subdivision 3 of section 10. The permissible methods of securing public … bank or trust company (General Municipal Law, §10[3][a],[b]; see General Municipal Law, §§10[1][f], defining the term …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… and our people," said Assembly Minority Leader Brian M. Kolb (R,C,I-Canandaigua). "I’m proud of the strides we’ve … Lakes region saw stronger job growth than most other parts of the state in STEM (Science, Technology, Engineering … period. Child poverty rates for the region’s counties are near or below the state rate (22.2 percent), however, rates …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… exclusions. City-funded projects undertaken by the School Construction Authority for the NYC Department of Education, … of projects, as prices of labor and materials generally rise over time. Certain project types were also more likely … of the Financial Plan of the City of New York Agency Services Monitoring Tool Fiscal Cliffs in New York City’s …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were accurately distributed. Fairview Fire District – Procurement and Claims Audit (Dutchess County) The board and … that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1800
… Certificate and the update to the PayServ Federal Tax Da …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… and a potential uptick in per-worker square footage may take years to settle. The continuation of the pandemic, … Space After the Pandemic In 2020, office employment fell 5.7% while total employment dropped 11.1%. Many office workers shifted to remote work, with just 5% on-site in April 2020. DiNapoli’s report found that …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s … modest monthly surcharge as their only penalty, according to an audit released today by New York State Comptroller … of affordable housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… CostSaving Ideas A Guide to Justice Court Consolidation in Villages and Towns …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … Had district officials not transferred these surplus funds, unrestricted fund balance would have exceeded the … expenditures and other administrative fees on the borrowed funds. The district could have saved a total of $156,963 in …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1