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Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8IX.7.A Funds – IX. Federal Grants
… the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. As agencies … Education 25300-25899-Federal Miscellaneous Operating Grants 25900-25949-Unemployment Insurance Administration … Training 26000-26049-Federal Employment and Training Grants CAPITAL PROJECTS FUNDS-FEDERAL 31350-31449-Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … reported expenditures totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial operations other than the by-laws, which were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement … accumulated in excess of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time … bidding thresholds. The purchasing policy and guidelines do not address oversight of the procurement process to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCapital – 2021 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion … prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalState Comptroller DiNapoli Releases Municipal Audits
… complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate … ineffective recordkeeping, the certified public accounting firm was unable to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Canandaigua City School District , Fonda-Fultonville Central … their money is being spent appropriately and effectively.” Canandaigua City School District – Procurement of … today announced his office completed audits of the Canandaigua City School District FondaFultonville Central …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-16-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The … taxes may be limited in future years if property values do not increase. The City’s outstanding debt has grown almost …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11State Comptroller DiNapoli Releases School District Audits
… comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that 123 … in increasing fund balance levels. The district did not use all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 2444
… Purpose: The purpose of this bulletin is to inform agencies of the new process to report FLSA compensatory time an employee earned in lieu of overtime compensation which is then charged in a later pay … The purpose of this bulletin is to inform agencies of the new process to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuPawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … elected members. The District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were … disbursements. Key Recommendations Adopt a formal process for capital projects that includes a requirement for a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … the Board did not have accurate information on which to base its financial decisions. The Supervisor filed the … Officer, or have an independent public accountant do so. Establish policies and procedures to ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … saved $4,246 in fuel costs if they had used the New York State Office of General Services contract pricing option. The … modest progress implementing corrective actions. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … or agent, or any third party. Consequently, we believe it is clear that these funds are received for the benefit of … custody and directly expend these moneys. Accordingly, it is our opinion that the district attorney as claiming …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Comptroller DiNapoli Releases Municipal Audits
… certain allowable fees for probation supervision and drug screening, the probation department could generate an …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Debt – 2022 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the … 2017-18. $61.9 billion of State-Supported debt, as defined in State law, an increase of 20.8 percent since SFY 2017-18. $70 billion of debt reported in accordance with Generally Accepted Accounting …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtOpinion 91-48
… board member would have a conflict of interest if he were to participate in the board's review of a major shopping … but has no other involvement in, or relationship to the project. Article 18 of the General Municipal Law … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-91-48State Agencies Bulletin No. 747
… agencies of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that will list potentially eligible employees for the Merit Step payment and to provide instructions on how to add … ineligible employees from the payment. Affected Employees Merit Step eligible employees in Bargaining Unit 05 with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-represented