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DiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major … authorities during the fourth quarter of 2022. The planned sales of $5.65 billion include $5.43 billion of new money and … of which is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterFinancial Reports
… Statement March 31, 2011 Financial Statement (Return to Top) Schedules of Employer Allocations and Pension Amounts … 2015 Employer Allocations and Pension Amounts (Return to Top) Actuarial Assumptions Report 2025 Actuarial Assumptions … Assumptions 2007 Actuarial Assumptions (Return to Top) Report of the Actuary — Summary of Valuation of Assets, …
https://www.osc.ny.gov/retirement/resources/financial-reportsDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… income tax collections, fueled by continued income growth in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh heavily on New York’s economy and … billion, nearly $4.6 billion higher than the same period in SFY 2024-25, reflecting, in part, strong collections in …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearComptroller DiNapoli Releases Municipal Audits
… card to make 160 personal purchases totaling $12,938, for which the town incurred approximately $3,774 in interest … also found that town officials did not seek competition for eight professional service contracts totaling $384,400. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage … increases in expenditures were driven by personnel costs and BOCES services. District officials have hired a special … share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley Central School …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate approved … State Education Department: Kinderwise Learning Associates LLC: Compliance with the Reimbursable Cost Manual (2018-S-21) …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is … Accounting System it was important when paying vendors via ACH to ensure that the invoice address and payment address … This match is not necessary in SFS when paying via ACH. … Processing ACH Payments in SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsByron-Bergen Central School District - Procurement (2018M-157)
… whether District officials use competitive methods to procure goods and services. Key Finding District officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and … Because the procurement policy does not address methods for selecting professional service providers, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Watervliet – Financial Condition (2017M-230)
… 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately … operating deficits and declining fund and cash balances in all three operating funds from fiscal years 2014 through … City’s financial operations and prevent a further decline in the City’s financial condition. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230City of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … and capital plans. Key Recommendations Use surplus funds to fund one-time expenditures, fund needed reserves and … of unrestricted fund balance that will not be used to fund operations. Create and adopt a formal plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… Educational Services (BOCES) for network support specialists was inadequate. The District did not keep an … the level of service to be provided by the network support specialists. Establish a comprehensive inventory policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and unused IT equipment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Town of Putnam – Accounting Records and Reports (2022M-188)
… Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year –totaling more than $5.4 million over five years – to help finance the ensuing year’s operations, the District … surplus funds that will not be used. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263