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Opinion 89-8

… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of the State Comptroller to … in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district …

https://www.osc.ny.gov/legal-opinions/opinion-89-8

VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … that is needed and any system constraints will determine in which module a transaction should be submitted. See the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overview

Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)

… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m

Opinion 2000-16

… of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and … of these moneys as "relief of deserving beneficiaries" (93 NY 313 at 327), and as "an honorable obligation founded upon …

https://www.osc.ny.gov/legal-opinions/opinion-2000-16

DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline

… The loss of 44,400 construction jobs due to the COVID-19 pandemic in … fallout,” said Carlo A. Scissura, president and CEO of the New York Building Congress. “Comptroller DiNapoli’s … to work on the infrastructure projects that will pave the way to recovery and to New York’s future. Investment in …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-decline

Opinion 2003-2

… with the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and … located "in" the town to establish a joint fire district for the purposes stated in and "in the manner provided in … at one location within the proposed joint fire district for the purpose of jointly proposing the establishment of the …

https://www.osc.ny.gov/legal-opinions/opinion-2003-2

Comptroller DiNapoli Releases School District Audits

… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits

Compliance With Requirements to Maintain Systems at Vendor-Supported Levels

… availability of information. This includes requirements for ensuring systems are maintained at vendor-supported … ensure they are keeping the systems they are responsible for up to date. Implement the remaining recommendation …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levels

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits

Safety of Infrastructure (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-follow

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)

… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of … the expenses of administering the Acts. We found that, in general, the Department was appropriately allocating, …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Village of Greenwich – Justice Court Operations (2014M-023)

… and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual cash … has been printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

DiNapoli: State Tax Revenues Down $3 Billion Through July

… and declining tax receipts. Washington’s continued delay on further federal response leaves the state, local … and others with increasingly difficult questions on how to maintain the services New Yorkers need during this … than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

Safety at Stations (Follow-Up)

… in our initial report, Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-follow

Course Offerings

… over the past 30 years, time to degree has increased for many students. Based on the most recently published CUNY … resources available to students, difficulty in registering for courses, available financial resources, and the need to … students. As of fall 2019, the annual tuition was $6,930 for New York State residents. Key Findings CUNY officials …

https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offerings

State Comptroller DiNapoli Releases Audits

… to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, … would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-audits

DiNapoli: Binghamton City School Finances Progressing

… financial planning by officials in the Binghamton City School District have helped to improve the district’s fiscal … issued today by State Comptroller Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressing

Comptroller DiNapoli Releases Municipal Audits

… obtained the required number of bids, quotes or request for proposals for seven purchases totaling $102,494, as required by the … there are no procedures to provide a review of timecards for office staff and supervisors. In addition, village …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits

Audit of the Tuition Assistance Program at Stony Brook University

… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards.   … is approximately 24,000 students, and its annual tuition for New York State residents is approximately $6,200. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …

https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-university

Vendor Responsibility Review Process

… from unfair competitions; and produces better value for the State and its citizens. For its part, the vendor must disclose any information or … by the vendor and make a responsibility determination. For more information, see  How to Conduct a Responsibility …

https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-process