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DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System has identified eight villages and three cities in New York … as being “susceptible to fiscal stress.” The system, which has been in place since 2012, assesses levels of fiscal … trends, poverty and unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual … were inappropriately recorded in the general fund and paid from the general fund bank account, of which $214,871 were …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … operating surpluses and, as a result, appropriated fund balance amounts were not used as presented to the taxpayers … audit. Auditors found the district has since increased the balance and has improperly restricted $245,000 in this …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board annually adopted energy program guidelines establishing rates and eligibility … were accurately processed. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Copenhagen Central School District – Procurement (Jefferson County) A review of … $457,700 during the audit period. Gloversville Enlarged School District – Claims Auditing (Fulton County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Final Average Earnings
… earnings (FAE) will be based on the average of your three highest consecutive years of earnings, the same as … (FAE). Your FAE is based on the average of your highest three consecutive years of earnings (except for some PFRS … FAE are the same as the types of payments included in a three-year FAE. Your pension benefit will be calculated based …
https://www.osc.ny.gov/retirement/members/final-average-earningsNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… to Irene and his family, and may they take some comfort in knowing Danny made a profound difference in the …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue2023 Financial Condition Report – 2023 Financial Condition Report
… In this environment, State policymakers increased support for schools, health care and other programs. At the same …
https://www.osc.ny.gov/reports/finance/2023-fcrChenango Forks Central School District – Nonresident Tuition (2020M-69)
… a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine exactly which … documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Town of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased revenues. … Key Recommendations The Board should monitor the budget to ensure that expenditures do not exceed revenues. District … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or remove … Provide employees with periodic cybersecurity awareness training. Ensure user accounts are disabled or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Key Finding Because the Board issued revenue anticipation notes when the District did not need funding, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … The George Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m