Search
Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 … through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, Unadilla and Walton in Delaware, Chenango and Otsego Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… New York Geoffrey S. Berman announced that Gregory Bayard was sentenced to 24 months in prison in White Plains federal … placed in him and pocketed $1.4 million from an estate he was appointed to protect,” DiNapoli said. “Thanks to our … we find it.” U.S. Attorney Berman said: “Gregory Bayard was obligated to ensure that the assets of a decedent he …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Central …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Opinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28State Comptroller DiNapoli Releases Municipal & School Audits
… the board; perform a thorough audit of all claims prior to payment; adopt realistic budgets or maintain reasonable … County – Financial Condition The North Chautauqua County Water District (district) board, county legislature and other … (Clinton County) District officials did not properly bill and collect tuition for nonresident foster care students …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… – imported over $103 billion in goods from foreign countries in 2023. The largest source of imports into the … Hong Kong, Mexico and the United Kingdom round out the top five countries that receive goods exported from the New … and computer and electronic products all exceeded $10 billion each in exports from the metropolitan area in …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… The financial markets have given investors a wild ride the last few years but our investment strategy has allowed us to … government employees, retirees and beneficiaries. Over the last 20 years, 80 percent of benefits have been funded from … The value and rate of return for prior years can be found here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionState Comptroller DiNapoli Releases Municipal Audits
… Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and … elected officials and 94 employees approximately $26,400 in 2015. Absent corrective action, the county will likely overpay them an estimated $27,000 in the 2016 fiscal year. In addition, the county did not …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… from his attempt to embezzle funds from a decedent’s estate for which he served as a court-appointed administrator. Parisi entered the plea in White Plains … a Westchester attorney, flouted his fiduciary duty to the estate for which he was administrator. He directed fees from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfFocus on Facts
… and Policy Insights, New York State Business Owners (March 2024) Performance of Industrial Development Agencies in New … 2024) Empire State Development Real Property Portfolio (August 2024) Economic Impact: Higher Education (September … Major Renewable Energy Projects (April 2024) PSC/NYSERDA Climate Act Progress (July 2024) New York State’s Clean …
https://www.osc.ny.gov/focus-onState Comptroller DiNapoli Releases School Audits
… benefits such as health insurance, for which the district paid approximately $80,000 during the audit period. This …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2NYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 … The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases Municipal & School Audits
… financial transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that online …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Henrietta FD – Audit Follow-Up (2021M-27-F)
… The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: New York City Job Growth Continues to Set Records
… retail banking added jobs, the rest of the sector (e.g., real estate, insurance and securities) lost 3,700 jobs. The … the Great Recession to 4.1 percent in 2018, the lowest level since 1976. The unemployment rate remained at its …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements reviewed) were made …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau County) The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOtselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … District District officials used a competitive process to procure goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58