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DiNapoli: State Tax Revenues Down $767 Million in May
… the economy, it’s critical that Washington act on our call for more federal aid.” Other items of note in the report: … than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … of Education made $4 billion in general aid payments to school districts. The General Fund ended the month with a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 … Commission is a joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… to the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our regional transit system is on the edge of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itRed Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … fund balance identified in this report in a manner that benefits District residents such as using surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationLaFargeville Central School District – Financial Condition (2016M-216)
… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s … 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Falconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sherman Central School District – Claims Audit (2024M-92)
… claims prior to payment. Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … system reports and require approvals or authorization for variances. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required … any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not … not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling $93,865 (96 percent), as required …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Cuddebackville Fire District – Board Oversight (2024M-94)
… financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the … balances differed from the ending cash balances in the accounting records by $638,485.The Board also used … Ensure the Treasurer maintained complete and accurate accounting records. Request or receive regular financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetOpinion 97-17
… any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, … own form of annual statement of financial disclosure which is designed to assure disclosure by "municipal officers and employees" of such financial information as is determined necessary by the governing body 1 . Any such …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … October 14, 2020 Edition Selected Economic Trends New York State Ranks Second Nationally in Jobs Lost While all … since the COVID-19 pandemic struck earlier this year, New York surpasses almost every other in both number and …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-6
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and … to violations of traffic control signals and speed limits in suburban town) -- Distribution by State Comptroller (fines … limits and traffic control signals) VEHICLE AND TRAFFIC LAW, §§1660(a)(5), 1662-a, 1803; STATE FINANCE LAW, §99-a: A …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-26
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … July 12, 1989 Joseph R. Attonito, Esq., Attorney at Law Selden Fire District … Whether fire district officers …
https://www.osc.ny.gov/legal-opinions/opinion-89-26