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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … have a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal … list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Contract and Payment Actions in September
… Supervision $35.2 million with Securus Technologies LLC to provide incarcerated individuals with tablet-based … Environmental Conservation $17 million with Tahawus Trails LLC for the maintenance and development of primitive … Up Healthy Hotline. $1.4 million with Temp Force LLC for computer support specialists. $1.3 million with …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… of Audit The purpose of our audit was to examine 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, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … deposited to courts and ordered into the courts’ custody. Additionally, when the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Opinion 98-12
… was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are … city taxes and school taxes are raised from different tax bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of … and sales tax collections, making it easier for the city to afford new services and to balance the budget. Still, some … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsFocus on Facts
… New York City Agency Services Monitoring Tool Contracts by the Numbers Adult-Use Cannabis Tax Revenue and Retail … MTA’s Paratransit Program: An Overview (November 2023) Controls Over the Empire State Supportive Housing Initiative (December …
https://www.osc.ny.gov/focus-onXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at … are types of expenditures that should not be recorded as capital assets (not all inclusive): Cost relating to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… New York State Common Retirement Fund (Fund) assets managed by … which DiNapoli expanded in 2008. The program seeks out smaller, talented firms and as they succeed, increases … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Environment, Energy and Agriculture – 2022 Financial Condition Report
… a decrease of 2.5 percent from 2019. Receipts from the sale of all agricultural commodities in New York State were …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … internal controls over the cash receipt process for taxes. Library personnel do not maintain a record of taxes … of real property taxes levied each year. For access to state and local government spending and more than 50,000 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Henrietta FD – Audit Follow-Up (2021M-27-F)
… the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, the Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsDiNapoli: State Pension Fund Value $192 Billion
… Fund (Fund) earned an estimated 11.42 percent return on investments in the state fiscal year that ended on March 31, 2017. The Fund has an estimated value of $192 … “New York state’s pension fund is at a record value based on prudent long term asset allocation. We continue to manage …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionReStacking Occupancy Initiative
… the State’s 2013-2014 Budget included an expectation for $5 million in additional savings, for a total of about … to implement this initiative. In 2011, OGS created the NYS Real Estate Center (Center) to oversee all real estate operations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeOpinion 92-28
… unreported, is superseded to the extent inconsistent. You ask the following questions concerning the relationship …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … audit period. District officials may have saved $13,781 on fuel costs had they been able to use State contracts. Procurement policies and procedures were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Garden City Union Free School District – IT Asset Management (2023M-161)
… taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We … that 23 percent of the assets were not properly accounted for. Specifically: Four Chromebooks and an iPad with … and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161