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Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … $2.6 million over the legally allowable limit and is projected to remain at nearly the same level at the end of … prior to the claims auditor’s audit and approval, there is an increased risk that improper claims could be paid by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 88-55
… Not-For-Profit Corporation Law, §1402[e][1]; 1987 Opns St Comp No. 87-73, p110; 9 Opns St Comp, 1953, p 353). This is so regardless of whether the … chief in the detail it deems necessary. November 28, 1988 Joseph Balok, Esq., Village Attorney Village of Millport …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 91-33
… the deposit of bail in an interest-bearing account. This is in reply to your inquiry asking several questions … be placed into an interest-bearing bank account when it is received by the county treasurer? 2. If a county treasurer … separate bank accounts be opened for each depositor? 3. Is a county treasurer required to internally post interest to …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… details, prior to the start of the pandemic, the Bronx was on an upward trajectory, with steady economic and population … I want to thank New York State Comptroller DiNapoli for releasing a comprehensive report shedding light on our … outreach for resources such as food distribution and rent relief. Targeted programs aimed at helping those most …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxVendor File Advisory No. 10
… on the New York State Vendor File that are “open for ordering” have the functionality to submit electronic …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingReal Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy … Law § 1020-q [1]) should be included on the fifth line: PILOTs receivable FYE 6/30/2016. As we have previously …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceComptroller DiNapoli Releases School Audits
… totaling more than $119,000. In addition, there were no written agreements with three providers that stipulated …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Town of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in Montgomery County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialOswego County – Transfer Station Cash Receipts (2015M-334)
… 2014 through September 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. The County, which is governed by a 25-member Board of Legislators, maintains a Department of Solid Waste which is responsible for providing recycling and solid waste …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Town 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 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the rest of the state totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the … fiscal year. Key Findings Based on the results of our review, we found that the significant revenue and expenditure … in the future is limited. Key Recommendations This budget review did not contain any recommendations. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… School District (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key … Findings District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mBrocton Central School District – Claims Audit (2023M-15)
… Had the Board of Education (Board) provided the claims auditor with adequate guidance to perform her duties, we may … Update written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement policy to the claims auditor. Ensure that claims contain sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chappaqua Central School District - Fixed Assets (2022M-186)
… procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, … assets are tagged. Ensure that all disposed assets are removed from the District’s new asset list. Update the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Rochester Academy Charter School – Credit Cards (2022M-208)
… complete report – pdf] Audit Objective Determine whether Rochester Academy Charter School (School) officials ensured … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances … software collection system should account for all receipt numbers. Users’ access to the software collection system …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and … he has approved a $47 million contract with Limnes Corp of Whitestone NY to paint 13 state bridges in Nassau and Suffolk …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeAbout this Report – 2022 Financial Condition Report
… by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace … Financial Report (ACFR) . Financial condition is a broad concept aimed at assessing the ability of a …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report