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Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the East Greenbush Central School District , East Rockaway Union Free School District , … County) District officials have established effective procedures to ensure claims are adequately documented and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Economic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … As Personal Income Increases Due to the pandemic’s impact on employment, total wages in the State decreased by 2.3 … 2019. The second and third top industries—professional and business services and transportation, trade, and …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsAvoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14CUNY Bulletin No. CU-322
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … deposit for this payment. Background The annual payment of the Nurses’ Health Specialty Differential is made in … Association (Bargaining Unit TE) and the City University of New York. Eligibility All Staff Nurses (annual and hourly) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-322-cuny-nurses-health-specialty-differentialDiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Miriam E. Rocah announced that the former superintendent of schools and a former security system specialist of the … The defendants, Oliver Levy, 55, of Stony Point in Rockland County, and Surendra Kumar, 47, of Yonkers, were … and Corrupting the Government in the Third Degree in the Town of Greenburgh Justice Court before Judge Erin McGoey. …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli: School Bus Safety Needs Improvement
… and the West Irondequoit Central School District (Monroe). Of the seven districts examined, five contracted out with eight different vendors for some or all of their student transportation needs. Three of those five also provided some in-house transportation. The …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… of the St. Johnsville Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the company, … Montgomery County District Attorney Christina Pearson and New York State Police Superintendent Steven G. James … in the third degree. “Shannon Countryman allegedly abused her position of trust to divert funds meant to protect the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… System has identified seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all non-calendar year local …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdReal Property Tax Cap Information - Glossary
… government operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Audits
… in reported costs that did not comply with requirements for state reimbursement, including $541,775 paid to 38 … Health (DOH): Medicaid Program: Improper Medicaid Payments for Childhood Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to administering Vaccines for Children …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… to ensure they are in compliance with the ABC Law. When a licensee is non-compliant, the Authority can impose a … requirements. For the new license applications we selected for review, the Authority had 99 percent of the … documentation on file. For selected license renewals, we determined that all documents were submitted, as required. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsDiNapoli: 16 School Districts Designated in Fiscal Stress
… as one-time federal funds are depleted and state aid is uncertain.” In response to the COVID-19 pandemic, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets in advance) to occur. Eligibility requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: City University of New York: Lehman … issued in April 2016 found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … levy account contained tax levy dollars that Lehman should have turned over to the state. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the … of certain documents related to the issues identified in the initial report. Based on limited procedures, the … fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Fund Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 … 3,987,671 Inventories 182,821 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 … for governmental activities in the statement of net assets are different because: Capital assets used in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Agencies Bulletin No. 1937
… Employees Employees who are overtime eligible and in the Public Employees Federation (PEF)-BU05 are affected. … 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), provides for a change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicEconomic and Demographic Trends – 2022 Financial Condition Report
… 2021 In calendar year 2021, the State gained over 226,000 jobs, an increase of 2.6 percent compared to growth … 10 regions had returned to their 2019 employment levels. New York Ranked 47th Nationwide for Personal Income Growth in …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trends