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DiNapoli: NYC Financial Plan Improved From June
… after surplus transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances … economic recovery and an increase in demand for city services, according to State Comptroller Thomas P. DiNapoli’s … revenue collections as well as an increase in demand for services needed to support the local economy and help those …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andDalton-Nunda Central School District – Financial Management (2020M-92)
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92DiNapoli: 82 School Districts in Fiscal Stress
… years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities … School District is the only district in the state to be designated in significant fiscal stress for all three …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools … today. “The SAVE Act was passed by the state Legislature in 2000 to boost school safety and address violence in our … designate schools on the 2014-15 persistently dangerous list. While SED has used this data in the past to identify …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new15-Day Prompt Payments for Small Businesses
… complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you … payment. To certify: Log in to the Vendor Self-Service Portal Select the “Self-certify as a NYS Prompt Pay Small …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District officials did not … and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148, … $220,708, were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-65
… 1978, p 105 and 25 Opns St Comp, 1969, p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a … nine-e of the banking law, the receipt or receipts shall be delivered or mailed to such mortgagee. The mortgagee shall …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli: 90 School Districts in Fiscal Stress
… fiscal stress. “School districts are the hearts of many of our communities, but they face fiscal pressures that are … Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the dependent school districts in …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfFairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfTown of Alden – Town Supervisor (2024M-105)
… it was not aware of the Town’s financial status and, as a result, adopted unrealistic budgets. Without adequate … records or prepare monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdfEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfTown of Wawarsing - Recreation Department Records (2019M-20)
… the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-report