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Gowanda Central School District – Financial Management (2024M-104)

… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Town of Pleasant Valley – Financial Management (2024M-158)

… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

State Comptroller DiNapoli Releases Audits

… and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve monitoring of both … as of February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked … (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits

DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead

… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-years

Comptroller DiNapoli Releases Municipal Audits

… with its board-adopted vehicle use policy and as a result had no assurance that fuel was used only for …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the … mitigating controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay … sold. However, the rent amount will remain at $30,000 per year. The Board did not perform a cost-benefit analysis of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

Comptroller DiNapoli Releases School Audits

… for the Public Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. … health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the district calculated the … for 32 purchases (53 percent) totaling about $115,000. In addition, the board did not develop and implement …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, budget transparency and … Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed deposits and … appropriately sought competition for nearly $1.4 million in purchases that were over the competitive bidding …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0

State Authority Contracts on Open Book NY

… addition, Open Book is unable to provide spending data for State authority contracts because currently this … categories: State authority hospital contracts Contracts for the purchase of power and related costs Contracts for the issuance of bonds Emergency contracts. The Act …

https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny

DiNapoli Report Highlights Local Government Reliance on Federal Aid

… 2015 supported a broad range of purposes, which includes social services, education, transportation, public safety, … For access to state and local government spending, public authority financial data and information on 130,000 state contracts, …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid

CUNY Bulletin No. CU-306

… for General Salary and other increases effective August 15, 2007. The new rates and other information are contained … calls for a 1% General Salary Increase effective 8/15/07 for employees with a title of Staff Nurse, Staff Nurse … increases: Staff Nurse – Hourly Effective Date 8/15/07 Day $26.20 Evening $29.27 Night $30.06 Educational …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … in municipal accounting and the Town’s software to help her accurately maintain the Town’s records and reports. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Burke , Town of … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Burke Town of …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0

IT Asset Management (2022-MS-2)

audit schools statewide IT asset management

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

Definitions – Contribution Stabilization Program

… Normal Rates Employer contribution rates for each retirement plan are … Normal Annual Contribution The normal contribution is an employer’s total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Comptroller DiNapoli Releases School Audits

… District and the Valhalla Union Free School District . “In an era of limited resources and increased accountability, … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. For access to state and local government spending …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2

Reporting Member Contributions – Enhanced Reporting

… July 1, 1989, are 414(h) contributions. (Note: ERS members in Tiers 3 and 4 have reached their cessation date and no …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory