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Dalton-Nunda Central School District – Separation Payments (2015M-142)
… two schools with approximately 725 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Eastchester Union Free School District – Financial Management (2016M-59)
… schools with approximately 3,200 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Franklin Square Union Free School District – Fund Balance (2016M-129)
… of our audit was to evaluate the District’s fund balance for the period July 1, 2014 through March 2, 2016. Background … a five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $36.7 … fund balance has exceeded the 4 percent statutory limit for the last three completed fiscal years by an average of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … prominent black leaders who advocate for protecting people in need and the ideals of freedom, equality, opportunity, and … History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, and has been celebrated …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated Standard … Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or … and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services Automation FGA Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsOpinion 88-70
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (fluoridation of … sewer systems. However, bond resolutions or expenditures from capital reserve funds in connection with the … if the funding for the improvements is derived from the proceeds of borrowing or capital reserve funds. …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mPrattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Granville Central School District – Fund Balance (2016M-114)
… schools with approximately 1,100 students, is governed by an elected nine-member Board of Education. Budgeted … unrestricted fund balance exceeded the statutory limit by more than $4 million each year. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… and update their five-year strategic plan to address new priorities as they arise. … Tompkins County Soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalMassapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100CUNY Bulletin No. CU-705
… Purpose The purpose of this bulletin is to notify CUNY agencies of health benefits rate changes. … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesSelected Financial Management Practices
… operation, and maintenance of the Park. Under the Act, the State and New York City granted the Trust a possessory interest in the real …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … – Conflict of Interest and Claims Auditing (Delaware County) The board did not make sure there weren’t prohibited … accounting records during the tenure of the former court clerk. The elected justice did not segregate the duties of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … are at an all-time high, but spending in future years is expected to require additional resources beyond the … and commonly requested data. … Disbursements from New Yorks Environmental Protection Fund EPF are at an alltime …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentGreen Economy Boosts Job Growth in New York
… that New York’s environment and sustainability initiatives are creating new green occupations, as well as creating … York's future.” Based on the U.S. Department of Labor’s Occupational Employment and Wages Statistics reports and the … in New York’s Sustainable Economy Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-york