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DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … financial information from nine separate regions outside New York City. “School districts must navigate a complex set … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… should develop a written policy that explains why money is being set aside in a reserve. It should also document the … estimated maximum cost. A governing board resolution is required to establish a capital reserve fund. Funding … subject to permissive referendum requirements, as is the creation of a "specific" capital reserve fund. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of Trustees, which currently … at State and local levels. The fee for these services is 1 percent of per pupil revenue from the prior academic …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual valuation date is tied to the state fiscal year. Every three years the Fund is required to undergo an independent Fiduciary and Conflict …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… are employed by multiple agencies or when an agency is reimbursing the expenses of an employee from a different … employee information and chart of account information is used on the expense report. To ensure travel and expense … ensure that employees are aware of the following: It is the employee’s responsibility to ensure that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentEast Hampton Housing Authority – Board Oversight (2017M-33)
… Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. … to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located … 40 housing units will be built. Operating expenditures for the Authority's affordable housing program totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable computer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyRefunds – Divorce and Your Benefits
… file, NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the ex-spouse. As a rule, if the DRO is silent on the issue …
https://www.osc.ny.gov/retirement/members/divorce/refundsInfrastructure Inspection and Maintenance
… on a 2-year cycle. Of the 2,065 structures the Corporation is required to inspect, 747 are deemed “critical” (e.g., dams … for determining Inspection and maintenance priorities is inconsistent, and the basis for decisions is sometimes unclear. In numerous instances, we found no …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceOpinion 97-14
… of a volunteer fire department or, if the department is comprised of several companies, the members of each … or a portion of the tax to the fire department of which it is part. This Office has expressed the opinion that foreign … members of the fire department or, if the fire department is comprised of several companies, the members of each …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Capital Planning and Maintenance
… in tandem to advance the Authority’s mission, which is to create sound economic business development through the … the Public Authorities Reform Act of 2009, the Authority is also required to develop four-year capital spending plans. The Bridge is currently the Authority’s only profitable asset, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… or $116 million less than in July 2019. Although revenue is still down compared to July 2019, the decline is less steep than any month since March, when the COVID-19 … in sales tax collections, a major source of revenue. This is going to have a long-lasting effect on revenues for …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julySmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and youth … the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Accounts Payable Advisory No. 51
New section to provide guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to pay
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… and neglected properties,” said DiNapoli. “While this is an improvement, the foreclosure crisis is far from over. To extend the progress we’ve made, New York … have generally lower rates than counties in the east. This is in stark contrast to mid-2014 when the statewide …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013DiNapoli Announces Staff Appointments
… and served on multiple accounting and auditing boards. He is a member of the American Institute of Certified Public … South Carolina and Mississippi CPA Societies. He is also a member of the Association of Government … from Regis University in Denver, Colorado. Partridge is a licensed CPA. He resides in Ballston Lake. José Manuel …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsTrumansburg Central School District – School Lunch Operations (2015M-171)
… 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins … the Town of Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, … costs and benefits provided to employees. Because it is not possible or practical for the District to achieve the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171