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Wappingers Central School District – Professional Services (2022M-88)
… officials sought competition for the procurement of professional services in accordance with the procurement … with District policy. Ensure that a periodic review of professional service providers’ contracts is conducted to … District officials sought competition for the procurement of professional services in accordance with the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Long Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: Tax Cap Remains Below One Percent in 2017
Property tax levy growth for local governments will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Lancaster Central School District – Financial Management (2022M-37)
… the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed … budgetary appropriations by an annual average of $13 million (13 percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Merrick Union Free School District – Financial Management (2024M-64)
… the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed … balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Accounts Payable Advisory No. 59
… reflect the 5% interest rate that is effective on April 1, 2026. Agencies should use this updated version going forward …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolRocky Point Union Free School District – Overtime (2021M-80)
… officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. … costs. District officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only … procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were available for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Susquehanna Valley Central School District – Information Technology (2020M-95)
… information technology (IT) controls over user access to protect against unauthorized use, access and loss. Key … did not establish adequate IT controls over user access to protect against unauthorized use, access and loss. … network user accounts. Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mIFB0003 – CareFor Managed Services
… Invitation for Bids Issued by the Office of the State Comptroller Issued April 15, 2026 The Office of the State Comptroller (“OSC”) is seeking CareFor Managed … The Office of the State Comptroller OSC is seeking CareFor Managed …
https://www.osc.ny.gov/procurement/ifb0003DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. … costs over a twoyear period according to an audit issued today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationOpinion 89-40
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for Expenses (loss of … MUNICIPAL LAW, §72-o; TOWN LAW, §§178-c, 178-d: (1) A fire district may not reimburse a fire district commissioner for wages lost because the … Whether a fire district may reimburse a selfemployed fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … were levied than were needed to fund operations. A pattern of over budgeting developed because the Board did not adjust … overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… that threatens their financial well-being, according to a new report released by State Comptroller Thomas P. … “Young adults are dealing with mounting obstacles to achieving financial stability and independence,” DiNapoli … debt are also making it increasingly difficult for them to live independently and build their future. Addressing …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearPelham Union Free School District – Information Technology (2021M-134)
… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, … did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… All New York State agencies are required to provide the state's Federal Employer Identification Number … Offset Program” (TOP) that matches federal payments to New York State against debts owed by any state agency to the federal government. Billing records for services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundOpinion 92-28
… on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public … should pay over to the library fund or the library treasurer, as the case may be, those taxes which are … St Comp No. 86-54, p 86; see also Buffalo Library v Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not …
https://www.osc.ny.gov/legal-opinions/opinion-92-28New York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look forward to finding new … worlds: the superior economic management of a developed market, but with emerging market growth characteristics. Despite the numerous …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. … some local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero