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Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … document the reserve’s financial objectives, estimated funding levels and the conditions under which funds will be … is required to establish a capital reserve fund. Funding sources for the reserve may include district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to develop … high-tech projects within the SUNY Polytechnic and/or Buffalo Billion portfolio to ensure that taxpayer money was …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… be approved prior to making all purchases in excess of $800 that are not subject to bidding requirements. However, …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsUnity House of Troy – Compliance With the Reimbursable Cost Manual
… included on the CFR in a different category, too many hours per day for certain direct care positions, and the … Inc.: Compliance With the Reimbursable Cost Manual (2013-S-48) Whitestone School for Child Development: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… the condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of … Town officials structured and awarded a bid for public works projects inappropriately, and managed the contract in a … the difference. The village’s tentative budget exceeds the property tax levy limit. Rensselaer County Water and Sewer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and to purchase Christmas gifts. … of 2020. “Jaeger allegedly treated the village funds as her personal bank account, writing checks to herself for …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTaxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … $82.4 Billion to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, primarily reflecting … In SFY 202122 reported New York State tax collections increased by 47 percent …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… public authorities and certain municipalities have issued debt to finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual payments from the State in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Accounts Payable Advisory No. 56
… Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… New York State Comptroller Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of … New York State Comptroller Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … Improvement Project PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededOpinion 88-15
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … between the village and the agency (1980 Opns St Comp No. 80-443, p 129; 1981 Opns St Comp No. 81-430, p 484; 1982 … as school district attorney, the school district's code of ethics should be consulted to ascertain whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-15State Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 94-2
… from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, 1604, 1640: In the absence of … possessing handicapped parking permits. Vehicle and Traffic Law, §1604 provides as follows: Except as otherwise …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases Municipal & School Audits
… did not comply with district procedures. Lastly, vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor were not reviewed and 22 charges, totaling …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a … had access to high-speed broadband. A prior audit, issued in July 2022, found BPO effectively monitored and managed the … goal of providing statewide broadband availability. In March 2021, BPO officials stated more than 14,000 …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-audits