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June 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account Group, should report …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… practices for managing client-level data and employ these strategies statewide where appropriate. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataCOVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programState Comptroller DiNapoli Releases Municipal & School Audits
… Report (AFR) each year. As a result, as of Jan. 31, 2025, the district’s AFRs for the 2019 through 2023 fiscal …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Safety and Security Equipment at Train Stations
… taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, … technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, … for surveillance and security purposes. CCTV relies on strategic placement of cameras and the off-site …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Child Protective Services
… Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there is reasonable … more accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time OCFS maintains call recordings from the SCR may limit its ability to …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … The purpose of this bulletin is to provide agencies with updated information on the use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Freeport Union Free School District , Island Trees … School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) , Phelps-Clifton … and the Whitney Point Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Expands State Pension Fund's In-State Investment Program
… provide capital to businesses that are implementing growth strategies, expanding operations or transitioning ownership. …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
… 10.8 percent, from fiscal years 2012-13 through 2014-15. This resulted in most of the fund balance appropriated in the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School District Audits
… that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments … Access and Information Technology Assets (2022M-65) BOCES officials did not ensure network access and IT assets …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… condition. The Board and District officials also made it appear they needed more funding to meet operational needs … surplus fund balance in all five years reviewed to make it appear officials were not retaining more funds than …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Preston Fire District – Board Oversight (2025M-87)
… activities? Audit Period January 1, 2022 – June 3, 2025 Understanding the Audit Area The board of fire … timely manner. The District’s budgeted appropriations for 2025 were $57,300 and disbursements totaled $151,873 from … that they have initiated corrective action. Appendix C includes our comment on an issue District officials raised …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State … first half of 2015, accounting for a substantial part of local sales tax growth statewide. Still, the city’s growth … Local sales tax collection growth across New York State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of … manner and cash on hand was not properly safeguarded. Orient Fire District – Cash Reserves and Credit Cards … his office completed audits of the Niagara County Orient Fire District City of Salamanca Town of Ticonderoga …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… fund balance to finance operations. As a result, for the 2011-12 and 2012-13 fiscal years, the general fund … with instructional materials and program delivery. For example, district officials decreased special education … fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue shortfalls. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public … spent appropriately and effectively.” Central Islip Union Free School District – Financial Management (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1City of Amsterdam – Budget Review (B23-5-4)
… and other matters that should be reviewed by the Mayor and Council. City officials did not implement all … The Mayor submitted the 2023-24 proposed budget to the Council on April 19, 2023, or 18 days after the … Ensure future proposed budgets are submitted to the Council on or before the deadline. Continue to evaluate and …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Comptroller DiNapoli Statement on New York City Financial Plan
… earlier projections. The updated financial plan highlights why smart use of the city’s federal relief funds and better-than-projected revenues are necessary to shore up reserves . The city needs to find ways to balance its … not sustainable at these levels and industry employment has lagged national growth. Slower growth also highlights why …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan