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Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and 800 employees. The District is governed by the Board of Education which comprises seven elected members. The … amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to … duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsLong Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … in the District’s response. … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Security Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and … in the initial audit report, having implemented the one recommendation from the initial report. … To assess the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or value … Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund transactions) … receipts and disbursements posted in the SFS. Non-cash benefits represent services and products provided directly to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… tax revenue declined by 5.2 percent in October compared to the same month last year, according to State Comptroller … financial aid from the federal government to help them get through this crisis.” New York City had a 5.3 percent, or … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberElectronic Fund Transfer Instructions
… Book Transfer, CHIPS, EFT or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar … your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: New York City's Tech Sector Is Booming
… 57,000 jobs since the Great Recession, according to a report issued today by State Comptroller Thomas P. DiNapoli. … a tour of Maven, a female-founded digital health clinic for women based in Manhattan. "New York City has become one … state increased by 7 percent (10,200 jobs). By 2014, the number of jobs in New York City's tech sector had surpassed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingOpinion 92-22
… in administrative or judicial proceedings brought for the purpose of reducing the assessments of real property for tax purposes. Article 18 of the General Municipal law … (see General Municipal Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
DiNapoli State Education Department Missed Red Flags of Proprietary Schools Financial Trouble
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDeath Benefits
… benefits, and any needed forms, to your beneficiaries. For more information, read Getting Your Affairs in Order and A Guide for Survivors . If you are retired, please see the Death … plan and tier. Refer to your retirement plan publication for specific information about the benefits described below. …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… health conditions and death rates have increased since a taskforce was established in 2018 to address maternal … which produced several recommendations, including creating a Maternal Mortality Review Board and a statewide expert work … are working and guide how it moves forward. Additionally, two recommendations from the board and the taskforce …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsOpinion 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