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Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately $218,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17State Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Candor , Town of East Hampton , Islip Housing Authority , Jefferson Community College , City … , Sullivan County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal … budget complies with the property tax cap levy limit. Islip Housing Authority – Cash Disbursements (Suffolk County) …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… procedures that undermine its ability to ensure that only qualified providers participate in the Medicaid program …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Contract and Payment Actions in July
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyState Comptroller DiNapoli Releases Audits
… Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For … by the State Education Department (SED) to provide full-day special class services to children with disabilities … programs: Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… Internally Generated Intangible Assets – expenses should only be capitalized when all of the following have occurred: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsValley Stream Central High School District – Capital Assets (2025M-16)
… – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … capital assets often represent a significant investment of school district (district) resources and are subject to risks … Did Valley Stream Central High School District District officials properly monitor account …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… and an essential part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, … is a leading producer of other commodities including maple syrup; grains, oilseeds, dry beans and dry peas; sheep, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesMattituck Fire District – Claims Audit (2025M-48)
… 1 Refer to Appendix D for further information on our sample selection. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties (Ulster … classified as “susceptible to fiscal stress” were: Huntington Bay (Suffolk County), Kaser (Rockland County), Chateaugay (Franklin County) and Liberty (Sullivan County). “The number …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Municipal & School Audits
… misconduct. In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire … over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsReal Property Tax Cap Information - Glossary
… taxes are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are … the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The … Housing Authority Eggertsville Fire District Mastic Beach Fire District Town of Moira Town of Oxford and the Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found DOH has made progress in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing … is being spent appropriately and effectively.” Town of East Greenbush – Justice Court Operations (Rensselaer County) … today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown Lockport Housing …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126