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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWayne County Probation Department – Restitution Payments (S9-20-6)
… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Friendship Central School District – Fund Balance and Reserves (2022M-55)
… appropriations by a total of $2.3 million (8 percent) in the three fiscal years audited. This made it appear the … used to fund operations. Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the … restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… unaware that two bank accounts existed and had $710,000 on deposit. The Town Board (Board) has not received financial … take corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic recovery … office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short of the peak in FY 2021. Multi-family residential (Class II) market value …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTravel Advisory No. 17
… As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another … the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are … about communicating questions to OSC. References : OSC Travel Manual GFO Section XIII.2 – Employee Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … corrective action. Of the nine audit recommendations, three recommendations were fully implemented, five …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… Tourism in New York state has grown post-pandemic but employment in … remains 4.3% below pre-pandemic levels, according to an analysis released by New York State Comptroller Thomas P. DiNapoli. The report … Tourism in New York state has grown postpandemic but employment in …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 91-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) … Whether the chief of police of the village police department may receive an …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… gift under these circumstances. As noted, a fire district only has those powers expressly or by necessary implication …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… Internal Revenue Code affects the yield received by the holder of the bond or note. Section 54.90 of the Local … to pay additional interest in an amount that varies from holder to holder according to how the change in Federal or State law … Internal Revenue Code affects the yield received by the holder of the bond or note …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… school year by September 15, 2020, as required by New York State Education Department (SED) regulations. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1