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Worcester Central School District – Unassigned Fund Balance (2016M-1)
… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. … detail for the central treasurer to determine if all receipts collected were submitted to the building …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Holland Central School District – Financial Management (2015M-58)
… audit was to review the District’s financial management for the period July 1, 2009 through February 3, 2015. … operates two schools and a third school which is used only for the pool and athletic fields. The District’s appropriations for the 2014-15 year were $17.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… High School is located in the City of Newburgh, Orange County, and provides high school education to approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsState Comptroller DiNapoli Statement on 2025 State of the City Address
… Eric Adams' 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New … “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) … all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… degree after she allegedly pocketed her deceased mother's pension totaling $60,285 to pay cellphone bills, a car loan, … bank account open in order to collect her mother's pension payments. "Ms. Rose thought she could deceive the retirement system and live off her deceased mother's pension," State Comptroller DiNapoli said. "Now, due to my …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , … if Child Protective Services program improvements are needed or if certain initiatives or actions result in …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full accrual basis), as … activities: includes most of the State’s core services as well as general administrative support. Business-type …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataTaxes – 2023 Financial Condition Report
In SFY 202223 reported New York State tax collections decreased by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and child tax credits
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesComptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The treasurer receives all department funds, prepares and makes all deposits, pays department bills … did not always obtain approval prior to transferring funds in the department’s bank accounts as required. Town of … budgeting practices and the level of unexpended surplus funds, resulting in a significant amount of unexpended …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2021 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee … are informed of the taxability upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021State Comptroller DiNapoli Releases Municipal Audits
… properly planned and monitored the project by establishing a sound process for overseeing project activities that … change orders were made only when warranted and after a thorough review. They avoided $11.3 million in interest and … procurement policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1864
… Purpose The purpose of this bulletin is to inform agencies of the taxable fringe benefit CLEFR for … license or exam fees are affected. Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits … As such, it is supplemental taxable income, will be added to the employee’s taxable gross wages, for tax withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Comptroller DiNapoli Releases School Audits
… were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. City of Amsterdam – Budget Review … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsWest Valley Central School District - Financial Management (2018M-7)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed the District’s financial condition. Key Findings The Board's budgeting practices included annually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Hornell City School District - Financial Management (2019M-38)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38