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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Cattaraugus County – Sexual … real property tax collections. Wallkill Central School District – Claims Auditing (Ulster County) The claims auditor …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … Bank reconciliations were not always performed. As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we performed. …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… developed realistic budgets and properly managed reserve funds. Key Findings The Board did not develop realistic … expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 million … $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The Board did …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… chronic student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified … attendance policies and documentation of actions taken by these districts to address students who were identified as … department's system accurately reflects the data reported by school districts, charter schools and BOCES; Provide clear …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… exempt firemen's benevolent association has been created by special act of the State Legislature and is authorized to … the moneys may be expended only in the manner prescribed by the special act (see 1991 Opns St Comp No. 91-29, p 84; … Exempt Firemen's Benevolent Association was incorporated by chapter 640 of the Laws of 1965. Section 7 of that law …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… recording secretary of the town planning board is employed by a consulting engineer who regularly represents developers … secretary of a town planning board may be employed by a local consulting engineer who regularly represents … contracts. The secretary, however, would be prohibited by section 805-a(1)(c) from performing services for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… resources, including $15.2 billion in federal assistance and $17.3 billion from tax and other policy actions. “The … It is essential that additional resources are used for critical infrastructure projects to reduce debt issued … than $15 billion over the Financial Plan period. Total school aid is projected to reach $31.4 billion in SFY …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ … second quarter of 2020. While proprietors’ income declined by 14.4 percent and wages declined by 9.0 percent from the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… Northern Ireland Government Minister Jonathan Bell said: “I welcome this investment which once again …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-4
… which is privately owned and almost entirely surrounded by private property, serves as a significant portion of a … properties the village board of trustees deems benefited by the dredging. Based upon the above facts, you ask whether special legislation by the Legislature is necessary to authorize the village to …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… property taxes in excess of the limitations established by Article VIII, section 10 of the State Constitution, the State Comptroller "shall withhold local assistance by the state as defined in section seventy-one of this … cities, towns and villages from moneys appropriated by the State for the support of local governments. In …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members … commissioners of a joint fire district may be appointed by the town board and village board of trustees or they may … district. You indicate that the town is currently served by a single fire protection district encompassing the area of …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five … that celebrates the value of New York’s diversity.” A hate crime is an offense that is motivated by a perception or … that justice will be served. A decade ago, New York City and the rest of the state reported roughly equal shares …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… York's heavy debt load. He achieved a great many things in his career and served the people of New York with great … to doing my best to live up to his example as I serve in the office he cared so deeply about and worked so hard to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the … be able to demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material … but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… a three- to five-year period, including a formal reserve plan. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Flanders Fire District – Disbursements (2014M-199)
… disbursements were properly processed for the period January 1, 2013 through March 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Stafford - Procurement (2018M-134)
… the procurement policy. The Town may realize cost savings by reducing the thresholds for purchases requiring quotes in …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02