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State Comptroller DiNapoli Releases Municipal & School Audits

… office did not prepare or provide the council with monthly financial reports, such as budget-to-actual … with deposits and disbursements not matching bank statements and six bank accounts lacking any accounting … supervisor’s financial records and reports for fiscal year 2024 in accordance with state law. The supervisor also did …

https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Numbers of Homeless Population Doubled in New York

… of senior homelessness (2.5%) and chronically homeless (3.6%) among other states. The rest of the state’s regions had … New York has the lowest share of unsheltered people at 3.6% in stark contrast to 43.8% in the rest of the nation. … units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City

… the industries that were most affected, and the areas, Brooklyn and the Bronx, that saw the highest increases. … neighborhoods seeing particularly dramatic increases. In Brooklyn, Bedford Stuyvesant had 35% more businesses, … New York City Industry Sector Dashboards New York City Restaurant, Retail and Recreation Sectors Still Face Uphill …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-city

Opinion 89-65

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … A town attorney would have a prohibited interest in a contract for additional legal services between the town … the town attorney has any of the powers or duties listed in General Municipal Law, §801, unless one of the exceptions …

https://www.osc.ny.gov/legal-opinions/opinion-89-65

The Common Retirement Fund – Employer Contributions and Rates

… Investment income Employer contributions Employee (member) contributions Over the past 20 years, approximately … represented 25 percent of the Fund’s assets and employee (member) contributions represented 2 percent. For more …

https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fund

Maximum Reportable Days – Legacy Reporting

… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-days

New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal

… "The state has to close a more than $6 billion budget gap and is contending … Executive budget tackles some tough issues but we need to more closely examine the specifics and the broader impact … in realistic, long-term changes by April 1. “The best way to get the state back on solid financial footing is with …

https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposal

Operational Advisory No. 7

… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with … Unit (BU) and Department Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This information is used for many purposes …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)

… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183

Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)

MadisonOneida Board of Cooperative Educational Services Payroll 2017M239

https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through … $10.6 million. Key Findings The District Clerk’s payroll duties were inadequately segregated, including … of the payroll process. The Treasurer did not control her electronic signature. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

South Buffalo Charter School – Employee Compensation (2018M-1)

… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Walton Fire District – Financial Operations (2017M-238)

… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Prattsburgh Central School District – Tax Collection (2016M-122)

… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122

Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)

… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016m

Middle Country Central School District – Financial Management (2016M-121)

… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121

Granville Central School District – Fund Balance (2016M-114)

… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114

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