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State Comptroller DiNapoli Releases Municipal & School Audits
… that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the village’s $1 … officials’ continued practice of using debt to pay for recurring costs is imprudent. The review found the … tax surcharge, sales and use tax as well as city and state mortgage tax that may not be achievable. The budget also …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsXII.6.O Paying Retainage – XII. Expenditures
… A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract encumbrance) should reflect the total contract liability amount, including the amount that will be … well as releasing those withheld throughout the contract period. Account Code Description 58951 Used when temporarily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s … has evaluated the financial stability of local governments and has identified 70 municipalities in fiscal stress at … governments have not improved over the past three years, and it is looking tougher for New York’s cities,” said …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… set of control procedures that can provide reasonable assurance that thefts of cash receipts will be prevented or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager program grew from $6.7 billion to … billion, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “As part of our work to ensure that the New York State Common Retirement Fund remains one of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Opinion 2000-5
… opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway fund … of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY LAW … may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Anniversary Date Calculator
… The Anniversary Date is the date an employee entered their current grade (minus any full pay periods out). It is used to determine when various salary increases are due. …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State Comptroller DiNapoli said today. Only 57.6 … New York lags behind most other states in responding to the 2020 Census ranking 38th in the country …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and … the amounts allowed by 578.96 days, valued at $94,480, and 26.7 days, valued at $2,148. The former Superintendant was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … June 30, 2015, auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement … to direct care preschool employees. Department of Taxation and Finance: Property Tax Credits (2018-BSE8-01) …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Local Government Debt Levels Off
… Recession, after more than doubling from 1998 to 2010. A major factor behind the slower debt growth over the last ten … towns followed next with $6.2 billion, or 14 percent. Nassau County had the highest debt of any local government, … 2018. Suffolk County was second with $2.2 billion in 2018. Nassau County was also home to the town and village with the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offComptroller DiNapoli Releases Municipal Audits
… or online banking policy or a written disaster recovery plan. In addition, employees were not provided with … technology (IT) security awareness training. City of Long Beach – Financial Condition (Nassau County) From July 1, 2014 …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… for the general management and control of AIDA, including project approval and monitoring. An Interim Executive … For 2023, AIDA reported 16 active projects with project costs totaling $102 million to the New York State … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalComptroller DiNapoli Releases School District Audits
… the statutory limit by up to 4.2 percentage points. Fort Edward Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not … report includes five recommendations to that effect. A copy of our letter to District officials is included in Appendix A. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… revenues and lower costs for asylum seekers will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … for discretionary programs and maintain services. “New York City’s fiscal outlook has improved since January as …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesClimate Act Goals – Planning, Procurements, and Progress Tracking
… Objectives To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development … the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 through … secured by load-serving entities (entities subject to PSC jurisdiction that secure energy to serve the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manual