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NYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… activity, historically low interest rates, and surges in trading spurred by volatile markets,” DiNapoli said. “Income … wildly. In 2020, profits rose because of an increase in trading and underwriting activity, along with lower interest … in. The estimate does not include stock options or other forms of deferred compensation for which taxes have not been …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityLansing Central School District – Financial Management (2015M-256)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates … increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory limit. … of unassigned fund balance complies with statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Westchester Library System – Procurement (2015M-199)
Westchester Library System Procurement 2015M199
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Cornwall Central School District – Financial Condition (2015M-148)
… a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Filing the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed … Resolution instead of mailing the paper form to NYSLRS. By submitting the information through Retirement Online , … are certifying the electronically transmitted data is a true and correct statement for each member reported. To …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionPeekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Hadley-Luzerne Central School District - Financial Management (2018M-103)
HadleyLuzerne Central School District Financial Management 2018M103
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Westfield Academy and Central School District - Financial Management (2018M-67)
… whether District officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded … appropriated fund balance not needed to fund operations and overestimated appropriations by a total of approximately … The Board did not adopt an adequate reserve fund policy and three reserves with balances totaling more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial activities and preparing financial reports. The booking coordinator oversees hall rentals and certain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … County) The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of … totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Barker Central School … limit. Smithtown Central School District – Capital Projects (Suffolk County) District officials did not properly manage and account for the district’s capital projects. Auditors reviewed four projects with authorizations …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Plattekill Library – Budgeting Practices (2017M-95)
… our audit was to determine whether the Library’s revenue and expenditure projections were reasonable for the period … Findings The Board consistently underestimated revenues and overestimated expenditures in its budgets over the past … percent of its annual budget. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Walton Central School District – Financial Condition (2014M-118)
… 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Background The Sauquoit Valley Central School District is located in the Towns of Bridgewater, Kirkland, Marshall, … operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383VI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … the parent budget level. Within SFS there are two parent/child budget relationships which will use this functionality: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… Tuition Assistance Program (TAP), the state’s primary need-based grant program for college students, has not kept … the realities of today’s costs,” DiNapoli said. “Updating award criteria so that TAP continues to be a useful support … for the maximum annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 years. Students …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsOpinion 91-17
… applicable to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) of the Public Health … in Public Health Law, §2801(1). May 6, 1991 Arthur Carl Spring, Esq., County Attorney County of Fulton …
https://www.osc.ny.gov/legal-opinions/opinion-91-17DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… it too late.” DiNapoli’s audit and investigation revealed that from 2010 through 2013, Knapp, 63, of Poughkeepsie, stole an additional $149,219 in cash from the … report, which can be viewed here: http://www.osc.state.ny.us/localgov/audits/towns/2015/beekman.pdf . DiNapoli …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-official