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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly … Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the State reported the following debt levels: $2.2 billion of constitutionally authorized, voter-approved general …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtComptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … by statute. Orchard Park Central School District – School Bus Procurement and Reserves (Erie County) District officials …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… her health insurance premiums, giving herself $5,518.77 in benefits that she was not entitled to. "Today, Jennifer Thurber is being held accountable for her actions,” DiNapoli said. “She was entrusted with overseeing key business functions for an organization that does vital work with youth, but …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsComptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) The village justices did not properly account for all court fines, fees and surcharges. Auditors found, …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are … PCIDA officials do not have project approval criteria that is specific to the County, and they approve individual …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementVillage of Suffern – Budget Review (B18-6-4)
… expenditure projections in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The … collections will be approximately $3.9 million, which is $359,000 less than budgeted. The Village faces potential … tentative budget includes a tax levy of $11,016,788 which is $78,962 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie Counties. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Government-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataDiNapoli Launches Audits on School Safety
… and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of deadly school … at a Santa Fe, Texas, high school. In February, a mass shooting at Marjory Stoneman Douglas High School in Parkland, … and uptodate safety plans in the event of a school shooting or major emergency …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… crime of Attempted Grand Larceny in the Second Degree, a class D felony, in Albany County Court. Fitzpatrick was … sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his guilty plea in November 2015 to the crime of Attempted Grand Larceny in the Second Degree a class D felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateComptroller DiNapoli Releases School Audits
… Campbell-Savona Central School District – Budget Review (Steuben County) District officials increased real property taxes … School District – Oversight of Portable Devices (Schoharie County) District officials did not keep their inventory list …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1How to Report Days Worked – Legacy Reporting
… impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 89-59
… special district "shall" be assessed in the same manner as is the expense of the improvement. Although sections 202 and … rates to be paid by consumers" of a water district which is established pursuant to Articles 12 or 12-A of the Town … enlargement and improvement of the water system and for the payment of the principal and interest of bonds issued …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… when he toured the Gov. George Clinton Elementary School garden in Poughkeepsie. “Interest in farm-to-school … Dr. Nicolé Williams, superintendent of the Poughkeepsie City School District. "The Poughkeepsie Farm-to-School … in New York State ,” or go to: http://www.osc.state.ny.us/reports/other/farm_to_school_2016.pdf For access to …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaboration