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Comptroller DiNapoli Releases School Audits
… when developing budgets. The district has not established a formal plan stating how much will be set aside in each … reserve, how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central … the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsCity of Mechanicville – Records and Reports (2012M-162)
… purpose of our audit was to review the City’s financial management system for the period January 1, 2010, through February 29, … to cash balances per the accounting records, and post all transactions to the records. Review monthly reports …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Examples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases School District Audits
… 2018-19 that it did not use to fund operations because of generated surpluses. As of June 30, 2019, the surplus fund balance totaled … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… gain at 7.3 percent and several upstate counties also had fairly robust growth. In particular, Yates County had the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskState Comptroller DiNapoli Releases School Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… which was $2 billion, or 1.8%, higher than last year for the same period, primarily due to higher education costs. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
State tax receipts totaled $299 billion through the first quarter of State Fiscal Year SFY 202425 $594 million higher than estimates released by the Division of the Budget DOB in the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsState Comptroller DiNapoli Releases Municipal and School Audits
… accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … tax increases is not one of the specific listed questions in Town Law, §81. Further, although Town Law, §81(1)(e) …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases School Audits
… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… which was $7.8 billion, or 5.5%, higher than last year for the same period. All Funds spending through December was …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… State tax receipts in State Fiscal Year (SFY) 2021-22 exceeded the Enacted Budget Financial Plan forecast … collections from the higher tax rates included in the SFY 2021-22 Enacted State Budget. Personal Income Tax (PIT) … Enacted Budget Financial Plan Report, State Fiscal Year 2021-22 COVID-19 Relief Program Tracker Track state and local …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsAccess Controls Over Selected Critical Systems (Follow-Up)
… including: foster care and adoption; child and vulnerable adult protective services; preventive services for children …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followCompliance With Payment Card Industry Standards (Follow-Up)
… integrated system. CUNY’s Central Office is responsible for issuing various CUNY-wide policies in areas such as …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-payment-card-industry-standards-followState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0School District Website Transparency (2021-MS-1)
… readily available information to make informed decisions. For the 13 districts we examined: Six did not transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Managed Care Payments to Unenrolled Providers (Follow-Up)
… the problems we identified in the initial audit report. For example, DOH improved monitoring of MCO compliance with …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-follow