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Liverpool Central School District – Information Technology Assets (2020M-59)
… found that 123 items, totaling $76,425, were not recorded in the District’s inventory records. Officials could not … last comprehensive physical inventory count was conducted in 2003. District officials cannot be assured that IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Village of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed a new District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231DiNapoli: New York on Better Financial Footing
… New York state is in a stronger financial position, … and financial practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New York State Comptroller Thomas P. DiNapoli. More remains … New York state is in a stronger financial position reflecting …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Too Many Subway Stations Need Repairs
… stations are in disrepair and New York City Transit’s repair program is progressing too slowly, according to a … 1-in-4 had most or all of their station components in good repair. “New York City Transit reports it is making progress … under 3 to be free of defects and in a “state of good repair.” Components rated 3 or higher are worn or damaged. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Wall Street Bonuses Declined in 2010
… industry employees declined by nearly 8 percent to $208 billion in 2010 about one third less than paid out in …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetOpinion 88-9
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities … 13 of the Town Law the authority to purchase real property in connection with an increase or improvement of facilities. … article 13 of the Town Law. The purchase of real property in order to increase or improve the facilities of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-71
Concerning the waiver of penalty charges arising from the nonpayment of water rents
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees … of the local government, except to the extent that the State Legislature has restricted the adoption of such local …
https://www.osc.ny.gov/legal-opinions/opinion-95-18The Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … moving forward, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Ongoing … and after the COVID19 pandemic are changing the face of New York City and highlight significant policy implications …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly … up to date.” There are nearly 9,000 public water systems in New York, including more than 2,800 community water … whether DOH and DHSES are effectively collaborating in sharing information about risks identified by VAs. Attacks …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… County) The supervisor did not maintain the town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The town’s accounting records were not reliable and $2,082,924 in … unauthorized non-revenue (lost) water, 12 percentage points above the national average. Sullivan County Funding …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, … State’s debt burden, which includes certain obligations that are not recognized within the measure of State-Supported … Five-Year Capital Program and Financing Plan projects that the State will issue 221 percent more debt than it will …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … percent of its appropriated fund balance during this time frame. As a result, the district’s unrestricted fund balance … district has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits