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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… and the jobs recovery reflects the significant changes in consumer behavior during the pandemic,” DiNapoli said. … network to help boost wages and employment.” Job losses in the sector began in April 2020 and persisted through July 2020. In total, the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eDiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached … that addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionComptroller DiNapoli Releases School District Audits
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by $827,000 and not did not use $5.3 million in appropriated fund balance as a funding source. The board …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Opinion 2008-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 [authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Hamburg - Fuel Operations (2019M-75)
… or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… for large-scale applications and computing purposes. 51002 PC Lease Personal computer leases including desktop, laptop, … or backup systems; mainframe computers; servers; printers; PC’s, work stations or notebooks. 51093 Software Maintenance … 51032 Desktop Computers Purchase of a personal computer (PC) in a form intended for regular use at a single location, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… names of assigned employees, making them difficult, if not impossible, to locate. Eight districts did not have adequate …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. … generally agreed with our findings and indicated they plan to initiate corrective action. … audit north collins school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to … New York state imported $157.2 billion in goods in 2023, according to the International Trade Administration … over $103 billion in goods from foreign countries in 2023. The largest source of imports into the metropolitan …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesOpinion 90-37
… offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This … does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Comptroller DiNapoli Releases School District Audits
… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … could not be found. Northport – East Northport Union Free School District – Extra-Classroom Activity Fund (Suffolk … taxes may have been higher than necessary. Wyandanch Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… was 11.55% for the state fiscal year that ended March 31, 2024. The Fund closed the year with an estimated value of … performances across asset classes helped drive the state pension fund’s investment returns higher over the past year, … $16.07 billion paid out during the fiscal year. Employer contribution rates are determined by investment results over …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… unused IT assets and ensure that obsolete IT equipment is free from data prior to storage or authorized disposal. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth … or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and … properly billed, collected, deposited and recorded in the accounting records. The town comptroller accounted for water …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… to disclose the resilience of its business model in the wake of the Paris Agreement on climate change. The … the company, and its investors, requires Exxon to assess how it will perform as the world changes.” “Climate change … carbon economy. We need more transparency and reporting from ExxonMobil to be able to assess how they are responding …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-future