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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices … that were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Genesee Valley Board of Cooperative Educational Services – Purchase Cards … goods or services were obtained. Genesee Valley Board of Cooperative Educational Services – Reserve Funds … goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Guy Parisi, a Westchester attorney, flouted his fiduciary duty to the estate for which he was administrator. He … of the estate. As an administrator, Parisi had a fiduciary duty to the estate and to the decedent’s son, the sole …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOpinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … for local government historic preservation programs do not make reference to fire districts (see, e.g., Arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately … today’s sentence. "Mr. Bayard abused the trust placed in him and pocketed $1.4 million from an estate he was …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementState Comptroller DiNapoli Releases Municipal & School Audits
… meter rents revenue of $1.6 million, Orange County sales tax revenue of $1.2 million, and water meter rents revenue of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… in ineligible costs the center reported to SED for reimbursement and recommend such costs be disallowed. These … 2015, the personal service costs the school reported for reimbursement that auditors tested were in compliance with … reported that did not comply with SED's requirements for reimbursement. For access to state and local government …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… investment returns. The long-term expected rate of return, or benchmark, is 7.5 percent, which is the rate that allows …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionOpinion 96-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint … with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION … acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … School District #24 and the York Central School District . State Comptroller DiNapoli has made it a priority to audit … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Accounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfReal Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … exempted from taxation certain property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… prior to making payment when the vendor is: required to be licensed, certified or registered to practice their … regulation of many other professions, including Armored Car or Security Guards, Real Estate Professionals and Private … license/certification/registration/insurance information can be verified. See below for a link to these websites and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsOpinion 96-1
… State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State … certain fire districts within the Adirondack Park provide funds for the purchase of real property may, however, be … Law, §6-g governs the establishment of capital reserve funds by fire districts and the expenditure of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-96-1IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within New York State by any resident or … 30201 Corporation Franchise Tax – Article 9A Tax imposed on the income of corporations doing business, employing … Authority (MTA) Franchise Tax Surcharge – 209B Tax imposed on corporations doing business in the MCTD. 30211 Unrelated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesGarrison Union Free School District – Information Technology (2023M-127)
… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127NYS Common Retirement Fund Announces Third Quarter Results
… York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 … developed international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently … on emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reserves