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Fiscal Stress Monitoring Summary Results: Common Themes for School Districts
School District Fiscal Stress Summary Results: 2013 to 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2015_SummaryResultsSchoolDistricts.pdfHaldane Central School District – Information Technology (2021M-84)
… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) … The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… at $2.9 billion. The city projects a budget gap of $2.7 billion for FY 2020. The gaps are relatively small as a … past two fiscal years, tax collections exceeded the city’s forecast at the beginning of the fiscal year by $3 billion. … in the financial markets; The U.S. economy grew by only 0.7 percent in the fourth quarter of 2015, and job growth was …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Monster Beverage Needs To Diversify Board
New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund Fund has filed a shareholder proposal with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardDiNapoli Announces New $7 Million Investment in Northern Ireland
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing … $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by Kernel Capital, was established in 2013 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
Determine whether Williamson Central School District (District) officials ensured that non-payroll disbursements were appropriately procured, properly audited and approved, adequately supported and for valid District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/williamson-2021-58.pdfComptroller DiNapoli Releases Municipal Audits
… taxpayers with real property located in the village of Ballston Spa receiving an extra benefit from distributed sales tax …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… Queens have their own distinct personalities, but together they are contributing to the borough’s business growth, share … push people out, but instead helps them thrive right where they are. I’m committed to working with community leaders and … Queens have their own distinct personalities but together they are contributing to the boroughs business growth share …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensTown of Pittstown – Records and Reports (2013M-5)
… and bank reconciliations. Review the AUD prior to submission to ensure it is accurate, reasonable, and is …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5DiNapoli: 23 School Districts Designated in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from … in 2021, but the operational issues caused by the pandemic for all school districts were extreme,” DiNapoli said. … expenses. The Comptroller releases fiscal stress scores for the various categories of government three times a year. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressOxford Academy and Central School District – Financial Management (2016M-6)
… District, which operates three schools with approximately 800 students, is governed by an elected five-member Board of … officials did not ensure that the unrestricted fund balance and the capital reserve fund balance were reasonable. District officials appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Wyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Opinion 91-3
… or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and … is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St Comp No. … personal use of highway equipment). The board, however, exercises a degree of general oversight and control over town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Accounting for the State TAx Relief (STAR) Program
Accounting for the State TAx Relief (STAR) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/star.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfWilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Opinion 2008-4
… matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) PARK DISTRICTS -- Increase and Improvement of Facilities … or worn out facilities, undertaken in an existing town park district pursuant to the authority in Town Law § 202-b, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4