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Garden City Union Free School District – IT Asset Management (2023M-161)

… complete report – pdf] Audit Objective  Determine whether Garden City Union Free School District (District) officials tracked, inventoried and … Determine whether Garden City Union Free School District District officials tracked inventoried and …

Pembroke Central School District - Investment Program (2023M-130)

… legally permissible investment options, the District may have earned approximately $390,000, or $237,000 more than … agreed with our recommendations and indicated that they have initiated or plan to initiate corrective action.  …

About this Report – 2022 Financial Condition Report

… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …

Arlington Fire District – Station Number 5 Renovation (2022M-54)

… interests in leasehold agreements. Key Findings Members of the Board did not use competitive methods to renovate … reduced rent rate provisions. In addition, a member of the Board who also serves as a Trustee of the Croft Corners Fire Company (Company) failed to …

Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)

… not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

Industrial Development Agencies in New York State

… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …

Eden Central School District – Capital Project Management (2024M-83)

… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings  The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that:  $545,538 of additional work was not included in the project proposition or subsequently communicated to …

Dutchess County – Contract Monitoring (2023M-142)

… As a result:  Various department officials responsible for monitoring and overseeing the contracts approved claims … approving the claim.  The Comptroller approved claims for payment totaling approximately $10.5 million without … and services rendered was sufficient.  Expenditures for one contract exceeded the agreed-upon contract amount by …

State Comptroller DiNapoli Statement on New York City Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations  The audit report includes eight …

Hyde Park Fire and Water District – Procurement (2025M-31)

… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations  Comply with competitive …

Real Property Tax Cap - School Districts Guidance

… assessments/tax rolls which exempted from taxation certain property owned by LIPA. In these instances, the first line of … Real Property Tax Cap School Districts Guidance …

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …

Oswego County – Transfer Station Cash Receipts (2015M-334)

… Oswego County Transfer Station Cash Receipts 2015M334 …

Comptroller DiNapoli Releases School Audits

… Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition for seven professional services or insurance contracts with payments … budgets. The district also maintained inappropriate liability reserves of approximately $942,000 and overfunded …

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …

One-Year FAS – Career Plan

… be included in your one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

One-Year FAS – New Career Plan

… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides …

One-Year FAS – Non-Contributory Plan with Guaranteed Benefits

… be included in the one-year FAS calculation: Unused sick leave; Unused vacation; Payments made as a result of working …