Search
Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Avoca Central School District – Payroll (2025M-14)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases Municipal Audits
… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 assets … included in their inventory records corresponding to the musical instruments represented several of each instrument; …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mHorseheads Central School District – Financial Condition (2016M-138)
… Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The … did not use any of the available money in the debt service fund to reduce debt service expenditures of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Vestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mElwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … or Board resolutions to govern electronic transfers. As a result, the Treasurer and a payroll clerk processed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 15 in April compared to the same …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Agencies Bulletin No. 770
… Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the … Awards for eligible employees through the Time Entry page as follows: Earnings Begin Date: 11/15/07 Earnings End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsDiNapoli: Local Sales Tax Collections Up 3% in November
Local sales tax collections in New York state increased by 3 in November compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNormal Retirement – Article 14 Benefits
… the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial … years of service credit, you are immediately eligible for full escalation. Example: Retiring with 25 years of credited … $30,000 − $6,000 = $24,000 Total Annual Benefit + Full Escalation Filing Your Application for Service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementHumphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… of financial activity for the period January 1, 2013 through June 16, 2014. Background The Plymouth Fire District … distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82