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Chittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed from the … Findings Because the District overestimated expenditures by $21.3 million for the 2012-13 through 2014-15 fiscal … limits. Ensure that reserve funds are established by resolution. … BellmoreMerrick Central High School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mMerrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $46.9 … unrestricted fund balance exceeded the statutory maximum for each of the three years reviewed. Fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Goshen Central School District – Financial Condition (2017M-46)
Goshen Central School District Financial Condition 2017M46
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Background A charter school is a public school financed by local, State, and Federal resources that is not under the … located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises eight voting members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May … $66.4 million from the same time last year. “Local sales tax growth improved in May after four straight months of … experienced year-over-year increases. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearCUNY Bulletin No. CU-485
… for processing the retroactive Elevator Mechanic Salary Increases. Affected Employees CUNY employees in the title of … ( LTO ). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-485-retroactive-salary-increases-employees-title-elevatorDiNapoli Announces State Contract and Payment Actions for May 2015
… the playing field is level and taxpayers get the best value for their money. These independent audits also …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to making payment when … charity registration information that Business Units must submit to the Office of the State Comptroller in connection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … P. DiNapoli announced today. The average contribution rate for the Employees' Retirement System (ERS) will decrease from … our pension fund remains one of the strongest and best funded in the country, allowing New York's public …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law … fraud and other problematic transactions before the money goes out the door. "This law came about as the result of a …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… Grand Gorge Fire District – Conflict of Interest and Claims Auditing (Delaware County) The board did not make sure … and approval. Village of Head of the Harbor – Justice Court Operations (Suffolk County) The justices did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Selected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established … generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesInfrastructure Inspection and Maintenance
… State Thruway Authority (Thruway Authority), was created in 1992 to operate and maintain the New York State Canal … Law requires the Corporation to maintain the Canal System in good condition. The Corporation’s Canal Structure … inspection requirements and frequency standards, including in-depth inspections (Inspections) – both above and below …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOther Bulletin No. 60
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … If the agency determines the full or partial value of the April 2020 SCF M/C Performance Advance should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund instructions for … April 2020. If the agency determines the full or partial value of the April 2020 SCF M/C Performance Advance should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfOpinion 98-16
How long a school district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school districts general fund
https://www.osc.ny.gov/legal-opinions/opinion-98-16Public Health – 2023 Financial Condition Report
… billion (13 percent) to $31.3 billion in SFY 2022-23, its highest level ever, due in part to higher enrollment levels … to nearly 7.8 million by the end of March 2023, the highest level ever to that point, largely due to federal … $36 billion 13 percent to $313 billion in SFY 202223 its highest level ever due in part to higher enrollment levels …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-health