Search
King Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Parish – Board Oversight (2012M-240)
… audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to … were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did … all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the … agencies did not adequately document the disposition and disposal of property. More than half of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a calendar-based … municipalities to override the tax cap. The 2% cap for the 2022 fiscal year is the third time since 2019 that … Property tax levy growth will be capped at 2 for 2022 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAccounts Payable Advisory No. 31
… Units should ensure the ChartField String (charge line) is correct and appropriate based on the goods and services … 52022 Propane (non-vehicle use) Gas 52025 Gas Transmission Heating & Cooling Fuel Commodity 52030 H&C Commodity – Bio … Commodity – Wood 52041 H&C Commodity – Unclassified Fuel Heating & Cooling Fuels 52050 H&C - Transmission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Chautauqua County Soil … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Report Highlights Regional Education Trends
… taxes and other local sources. Similarly, the Mid-Hudson Valley relies on property taxes for nearly two-thirds of its … about a third of school district revenues for the Mohawk Valley and North Country regions. The report found that … school districts in 2014-15 was $22,658. The Mid-Hudson Valley had the highest median per-pupil spending rate at …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of … Twentythree school districts statewide were designated in some level of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, … pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersAbout this Report – 2023 Financial Condition Report
… (ACFR). Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… (ACFR) . Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportJefferson County Probation Department – Restitution Payments (S9-20-10)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10