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Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s … state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actTuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialAccounts Payable Advisory No. 13
… process provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member … services and does not require competitive methods to be used when procuring these services. Town officials were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… giving remarks at New York City Financial Control Board’s annual meeting today: “New York City’s 2024 budget increased … giving remarks at New York City Financial Control Boards annual meeting today …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesWest Hempstead Water District – Life Insurance (2016M-393)
… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Fallsburg Central School District - Fund Balance Management (2020M-12)
… the Board and District officials effectively managed general fund balance. Key Findings The Board overestimated … the Board and District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Lackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review … in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Opinion 88-22
… from its inception, is designed and established to serve only the residents of the town, is not used by the public at large, is operated and maintained with town funds only, and has a limited capacity insufficient to accommodate …
https://www.osc.ny.gov/legal-opinions/opinion-88-22DiNapoli Report Highlights Regional Education Trends
… of its revenues. In contrast, local revenues comprise only about a third of school district revenues for the Mohawk … receiving free- or reduced-price lunches at 26 percent and only 8 percent living in poverty. The four-year graduation …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… County did not receive a score for SY 2020-21 because it only has two years of data, not the three years of data …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the … Retirement Fund (Fund) grew stronger and ended the last fiscal year with a funded status of 98 percent, according to … contribution rates for the states pension system in State Fiscal Year 201920 will be in line with the previous year …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Comptroller DiNapoli Releases State Audits
… Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, DED …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School District Audits
… audits have been issued. Charter School for Applied Technologies – Student Enrollment and Billing (Erie County) … 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsOpinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … Whether real property tax payments postmarked day after the last day for tax payments wo penalty is timely …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… Program (participation by members of the "auxiliary" of an incorporated fire company located within a fire district) … LAW, §§215, 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire … company. You ask whether members of the "auxiliary" of an incorporated volunteer fire company located in a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24