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State Comptroller DiNapoli Releases Audits

… SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate …

NYS Common Retirement Fund Announces First Quarter Results

… in publicly traded domestic equities and 16.1 percent in international public equities. The remaining Fund assets by … (8.3 percent), real estate (7.0 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and … downs. The Fund is widely regarded as one of the nation's best-managed and best-funded pension plans. Find out how your …

Comptroller DiNapoli Releases Municipal Audits

… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake … George Regional Planning Board (RPB) did not monitor its loan program. Auditors also found delinquent loans were not …

State Comptroller DiNapoli Releases School District Audits

… following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren … finance operations from 2015-16 through 2017-18. Deposit Central School District – Financial Condition (Broome County) … 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including … not monitoring the annual budget and has not established a Budget and Finance Committee as required by School by-laws. … $26,444 was not authorized. The School paid four vendors a total of $521,197 for significant public work and purchase …

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …

Tuition Assistance Program – Metropolitan Learning Institute

… sites in Jackson Heights, Brooklyn and Jersey City. (Only students enrolled at the New York locations may receive …

Financial Reports

… Report 2025 Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement … Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer …

DiNapoli Releases Bond Calendar for Fourth Quarter

… Comptroller’s Office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

DiNapoli Releases Bond Calendar for Fourth Quarter

… Comptroller’s Office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar Track state …

DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May

… Local sales tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. DiNapoli announced today. Collections totaled $1.4 billion, up $530 million from … Local sales tax collections in May increased by 578 percent over the same month in 2020 …

State Comptroller DiNapoli Releases School District Audits

… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …

State Comptroller DiNapoli Releases Municipal Audits

… for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the … confirming all funds collected were recorded and deposited in a timely and accurate manner. City of North Tonawanda - …

Amagansett Union Free School District - Procurement (2018M-206)

… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …

XIV.14.B Capital Assets – XIV. Special Procedures

… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …

Sagaponack Common School District - Fund Balance Management (2018M-53)

… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 … taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets with …

Forms and Templates

… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …

City of Watervliet – Financial Condition (2017M-230)

… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick …