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Ramapo 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-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville 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)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates … in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not adopt a … allow District officials to identify developing revenue and expenditure trends, set long-term priorities and goals, …
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)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… New York State Comptroller Thomas P. DiNapoli today issued the following statement on the guilty plea to mail fraud in federal court by Cheon … staff salaries. For a copy of the audit, visit: http://osc.state.ny.us/audits/allaudits/093012/11s13.pdf DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
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)
… (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State public benefit corporation whose mission is to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followDiNapoli 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-cardsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to … government to help them get through this crisis.” New York City had a 5.3 percent, or $34.5 million, decline in sales …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberElectronic Fund Transfer Instructions
… Use the following banking information when sending an ACH, Book Transfer, CHIPS, EFT or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are … Name – The contact is the person who is most able to answer questions about the payment. Example 1: FINAL; LS 21; …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsAbout Unclaimed Funds
… required by law to report dormant accounts to the State Comptroller. These organizations must attempt to notify … in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State … HEART Unclaimed Funds by County and Region See how much money is unclaimed for residents of each New York county and …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… meeting the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of … members appointed by the Town Board and is responsible for THLDC’s general management and financial and operational … Officer and Corporate Administrator are responsible for day-to-day operations including the annual monitoring …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and … more than 80 percent of these job gains were located in New York City. The State Comptroller and Mayor de Blasio …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the supports and services that they need and that are supposed to be available. The audit found that too many NYC public … readily available—and that DOE provides little oversight to ensure students receive the required mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthOpinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of conduct. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Death Benefits
… for ordinary death benefits information. (Return to Top) Accidental Death Benefit An accidental death benefit … be reduced below the amount initially paid. (Return to Top) Special Accidental Death Benefit If you are a PFRS … accidental death benefit may also be payable. (Return to Top) The Survivor’s Benefit Program The Survivor’s Benefit …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… (SED) weak enforcement of licensing requirements for non-degree proprietary schools let many continue to … of schools’ fiscal records prior to their licensing them. For example, in their examination of records from Jan. 1, … the required financial statements filed by 381 schools for fiscal year 2018 and found 70 faced some level of fiscal …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-trouble