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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal … 2013. Background The Orchard Park Central School District is located in Erie County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesCity of Mount Vernon – Budget Review (B21-6-3)
… sources, including fund balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are … develop a plan to maintain fund balance at a reasonable level. Monitor real estate transfer tax, mortgage tax, and …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Opinion 2001-15
… within the district. Corporations are not considered to be "resident owners" for this purpose. Consequently, if there … which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN … property, and for which services have been provided, may be dissolved. You indicate that the district does not own any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund Transaction Detail GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 96-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §119-o[2][ l ]). Thus, the agreement should be fashioned, with the advice of the town's and fire district's …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… mail fraud and false statements. These charges arise from PARISI's attempt to embezzle funds from a decedent's estate for which he served as a … which carries a maximum sentence of five years in prison; one count of mail fraud, which carries a maximum …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleState Comptroller DiNapoli Releases Audits
… and Oversight of Statewide Interoperable Communications Grants (SICG) (2016-S-90) The division awarded SICG funding … The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 98-12
… this purpose, a "fund" is defined as "a group of accounts set aside for the purpose of accounting for moneys or other … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 96-1
… capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or partly within the Adirondack Park and has within … prior to the purchase of real property by a fire district located within the Adirondack Park. Town Law, §176(14) …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… not always keep records of those assets; and often failed to safeguard them from theft or damage. As a result, nearly … purchased or leased during the audit period were subject to potential theft, loss or misuse, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Opinion 2008-3
… to make cash refunds of unexpended monies in a capital reserve fund) -- Powers and Duties (authority to make cash refunds of unexpended monies in a capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (authority of a fire district to make cash … Legislature the fire district may return monies in the reserve fund to taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Reporting on Foreclosure of Real Property Funds – Kings County
… properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from January 1, 2010 through … 62 counties through 13 districts. The borough of Brooklyn (Kings County) is in the 2nd District. The County Clerk's … properly reporting and accounting for foreclosure funds in Kings County …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countySusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the Northeast Bronx Day Care Center Inc., on its Consolidated Fiscal … To determine whether the costs reported by Susan E Wagner Preschool Wagner aka the Northeast Bronx Day Care Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… accounts had errors totaling $833,153. For example, the general town-wide fund was understated by $337,470 and the … significant unrestricted fund balance in the town-wide (TW) and town-outside-village (TOV) funds that, as of Jan. 1, … the significant fund balances in the general and highway TW and TOV funds. Town of Windsor – Financial Management …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT assets tested, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… prescribed by Tax Law §1166-a. Consumption and Use Taxes – Cigarette and Tobacco Tax 30331 Cigarette Tax Tax imposed on the sale of cigarettes that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Cincinnatus Central School District Fund Balance and Reserves 2014M191 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Opinion 90-37
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-90-37DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… the total commitment to more than $5 billion. The program is designed to help diversify the Fund’s investments and expand its pool of investors. DiNapoli made the announcement at the Fund’s … in the nation. Over the past 20 years, 82 percent of the cost of benefit payments has been funded by investment …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-program