Search
State Comptroller DiNapoli Releases School Audits
… and fund balance are maintained at reasonable levels. From fiscal years 2011-12 through 2015-16, the board adopted … that resulted in operating surpluses each year ranging from $216,000 to $2.6 million. The board used surplus funds …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: State Pension Fund Value $192 Billion
… best funded, best performing pension plans in the nation and that’s great news for the more than one million men and women who participate in it, as well as for New York taxpayers.” Over state fiscal year 2017, domestic and non-U.S. equities enjoyed overall returns of 17.01 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionState Comptroller DiNapoli Releases School District Audits
… of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Honors Community Leaders During Lunar New Year Celebration
… P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the … New Year celebration, immigrated to the US when she was 16 years old. In 2004 Maggie opened Park Asia in Sunset Park, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationOpinion 93-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. COUNTIES -- Improvement Districts (extension of service within a sewer district) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 97-9
… change. This is in reply to your letter asking whether two village board members must recuse themselves in … rights of certain food service businesses. You state that one of the village board members owns a food service business … change could negatively impact the businesses of the two board members. Article 18 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 91-8
… bonds and payment of principal and interest on bonds) GENERAL MUNICIPAL LAW, §§800(2),(3), 801; LOCAL FINANCE LAW, … two of §802 (General Municipal Law, §803[2]). A bond issued by a fire district is a "contract" because it is … p 80). A fire district secretary- treasurer who acquires a bond issued by the district would have an "interest" in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unclaimed Funds Survey - Feedback Received
Receive Message
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. … Receive Message …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the … and services are standardized, not specific vendors. … Hauppauge Fire District Mandatory Training and Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… totaled $201,488. Key Findings The Treasurer receives all funds, prepares and makes all deposits, pays Department bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityCortland County – Public Water Supplies (2016M-318)
… County is located in the southern tier of New York State and has a population of approximately 48,500. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… January 1, 2016 through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mechanicville City School District – Financial Condition (2017M-93)
… adopting realistic budgets and if it kept the unrestricted fund balance within statutory limits for the period July 1, … $4.6 million and appropriated a total of $2.5 million in fund balance that was not used to finance operations. The … and capital plans that would define how unrestricted fund balance would be used. The District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131