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Holley Central School District – Financial Condition (2013M-342
… officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … provides water, highway and general government services to its residents. The Town Board is comprised of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Wyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by an average of $3.7 million, or 9 percent, leading to average annual surpluses of $1.2 million. When unused … fund balance exceeded the statutory limit by 7 to 9 percentage points. Fulton City School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli Orders Divestment of Russia Holdings
… foreign policy has rightfully brought on substantial sanctions and his war has made Russia an unacceptable …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … As a result, the school did not correctly calculate state aid attributable to students receiving special … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… following local government and school audits were issued. Roslyn Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsEmerging Manager Program
… attributes of successful emerging managers based on a survey within the emerging manager community. Our program has …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerCancellation Confirmation
… We’re sorry to hear that you’re unable to attend the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling your …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… state and local funding needs and available resources, now and into the future. The Governor’s commitment to … allocated effectively and properly used. “My office will review all of the executive budget proposals and release a … soon.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report … between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee … This is a continuation of our examination detailed in Report …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Medicaid made potential overpayments totaling $9.2 million to out-of-state hospitals because the Department did not use … audit report contained recommendations for the Department to recover improper Medicaid payments and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments … than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m