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Wyoming Central School District – Financial Management (2016M-67)
… funds to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Merrick Union Free School District – Financial Condition (2016M-240)
… schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted … The Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, Albany County, is governed by a Board … comprises eight voting members. The School was established in 2004 under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, … Table Monthly Local Sales Tax Collections by County and Region … Local sales tax collections in New York state …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearState 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-0Selected 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 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-auditsPublic Health – 2023 Financial Condition Report
… restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic … Yorkers Benefited from Medicaid, Essential Plan or Child Health Plus In March 2023, nearly 9.4 million individuals or … of about 103,000 enrollees (1.3 percent) which was the first decrease since February 2020. However, the Division of …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … as useful as they otherwise could be. State University of New York at Stony Brook: Select Financial Management … at the Office of Transportation and Parking Operations (2018-S-11) Auditors identified control deficiencies over …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … found that the revenue and expenditure projections in the tentative budget are reasonable. The town’s 2021 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Schenectady County – Investment Program (2025M-5)
… did not create a comprehensive investment program with written procedures for the investment of County funds … investment practices. County officials generally agreed with our recommendations, and their response is included in … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Legislature to …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement … as a “Pre-Adjudicatory Settlement Agreement” ). Types of Payments Depending on the nature of the legal dispute … Agreement, the State can be required to make salary payments, non-salary payments, or both type of payments. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsEnglish Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 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-88-70DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… year-over-year growth experienced in the second and third quarters, respectively, and not nearly as robust as the 7.1% …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… population of approximately 39,000. The County is governed by a Board of Supervisors which comprises 18 members. The … the general fund to the enterprise funds were fully repaid by the close of the fiscal year. As a result, the general …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… for the period July 1, 2011 to June 30, 2013. Background Southside Academy Charter School, located in the City of … are reasonable and in the best interest of the School. … Southside Academy Charter School Board Oversight 2013M318 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Hughsonville Fire Company – Financial Activities (2014M-201)
… in Dutchess County. The Company, which is governed by a three-member Board of Trustees, provides volunteer … to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… one school with approximately 675 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386