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DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… reserve funds, according to a follow-up audit issued today by New York State Comptroller Thomas P. DiNapoli. The report … balance is projected to decrease to approximately $587,000 by the close of the 2015-16 fiscal year, increasing the … and 2014-15, district appropriations were underestimated by $9.2 million and $738,000. And in 2013-14, appropriations …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsMarketing Service Performance Monitoring
… ESD has not quantified what it expects to achieve from its advertising efforts, except in the broadest terms … extent to which any accomplishments or outcomes resulting from these efforts compare to expectations. ESD is unable to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringNorth Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… District officials’ management of unassigned fund balance for the period July 1, 2014 through November 16, 2015. … the statutory limit in two of the last three fiscal years. For 2012-13 through 2014-15 District officials overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is … Board has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mEastchester Union Free School District – Financial Management (2016M-59)
… does not have a written, comprehensive multiyear financial plan for operating expenditures. Key Recommendations Ensure … issuing debt. Develop a comprehensive multiyear financial plan, and monitor and update the plan on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323State Comptroller DiNapoli Releases Municipal & School Audits
… terms in the best interests of its taxpayers. Randolph Academy Union Free School District – Capital Asset Inventory … of, and did not comply with, the district’s capital asset policy. As a result, of the 90 capital assets with a total … always comply with state law or the district’s procurement policy and supplemental procedures when procuring goods and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. … (SED) to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsBorrowing Against Your Contributions – Article 14 Benefits
… If you meet eligibility requirements, you may take a loan from the Retirement System. Before you apply, you should … tax laws pertaining to Retirement System loans. Your loan will be taxable if: The loan amount exceeds federal … die before repaying them. To apply, you must file a Loan Application (RS5025-A) with us. Please note: Any …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsIX.12.O Refunds – IX. Federal Grants
… Transaction Threshold Interest will be calculated on the federal percentage of all refund transactions executed by the State where such amounts … more. The federal share of refunds is determined based on refund transactions recorded by the State and summarized by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsAccess Controls and Vulnerability Management
… and data. The audit covered the period from January 2025 to July 2025. About the Program HRVG’s mission is to continue and … hosted by the Office of Information Technology Services (ITS). As a hosted agency, HRVG has its own computer systems …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementState Agencies Bulletin No. 1180
… Purpose To inform agencies that Position Pools and/or Cost Centers in … date of 10/10/2012 Background Appropriations allocated to certain cost centers will be lapsing on the above dates … website. See Attachment Agency Actions Agencies will have to ensure that any position pools that appear on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-eventsSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… the collection of retiree health insurance contributions for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9 million. … the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers … and Secretary-Treasurer. The Department collected $248,000 in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Germantown Fire District – Board Oversight (2014M-166)
… Background The Germantown Fire District is a district corporation of the State, distinct and separate from the Town … procedures outlining expectations for managing District resources, there is an increased risk of abuse. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Islip Housing Authority – Cash Disbursements (2017M-167)
… composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167