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North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… While the Treasurer provides financial reports at monthly meetings, they are not discussed. The President did not appoint a three-member audit committee to review the Treasurer’s work during the audit … that the President appoints three individuals to the audit committee to review and approve bills prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … exemptions in 2016, worth $141 billion, or 31 percent of all exempted value. However, unlike other exemptions, STAR … school district exemptions ($103.6 billion, 23 percent of all exemptions); non-profit organizations such as hospitals, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 … OUF began mailing checks for newly reported accounts of $250 or less to eligible individuals. To further assist … online claiming system or by calling 1-800-221-9311. A map of unclaimed funds owed to New Yorkers by county and region …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… allow you to: Document procedures to help guide management in decision making; Establish priorities and determine … fund capital assets; Identify which assets need attention in any given year; and Inform the public and solicit input on … of the new capital assets needed; The priority in which assets are to be acquired, replaced or repaired; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget transparency and … billed, collected and enforced. Customers were not billed in accordance with the board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Based on data from DiNapoli’s COVID-19 Relief Program Tracker , through Jan. 31 New York’s school districts have … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans to … through FY 2024. The surplus for FY 2020 results mainly from an increase in the city’s revenue forecast since the … The city also anticipates savings of $400 million from prior years’ expenses. The citywide savings program is …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearComptroller DiNapoli Releases School Audits
… and the True North Rochester Preparatory Charter School . “In an era of limited resources and increased accountability, … ensure that budgets were realistic or maintain reserves in accordance with statutory requirements. For the five … million. These budgeting practices generated $1.3 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Water Commission and the Town of Westport . “In today’s fiscal climate, budget transparency and … County) The board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … at the end of 2014 and has continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… DiNapoli announced completed audits of the BrushtonMoira CSD ClintonEssexWarrenWashington Board of Cooperative Edu Ser ClydeSavannah CSD OneidaHerkimerMadison Board of Coop Educ Serv … Union Free School District and the RavenaCoeymansSelkirk CSD …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Vendor Responsibility Documentation
… * ✔ ✔ 5. Change to contract value not provided for in the original contract ✔ ✔ 6. Change to contract time or value provided for in the original contract (i.e., Renewal) ✔ ✔ 7. Change in contract not provided for in the original contract which …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationComptroller DiNapoli Releases Municipal Audits
… District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … town’s accounting records were incomplete and inaccurate. In addition, the town justices did not provide adequate … revenues and the town’s fund balance was depleted. In addition, the town board did not develop a multiyear …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… the state. Of the 72 payments (totaling $1,248,139) paid from five judgmentally selected bank accounts, 25 payments … amounts of their budgets were exempted and excluded from MWBE participation. Further, there was no evidence ESD … extensive maintenance needs, including those resulting from accelerating deterioration in certain structural …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli Releases October State Cash Report
… but more than $1.6 billion above initial projections from the Enacted Budget Financial Plan. The state has also collected nearly $3.5 billion from financial settlements since the budget was enacted, … P. DiNapoli. “The state’s cash position remains strong from higher than initially projected tax collections and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-report