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Local Government – 2021 Financial Condition Report
… fiscal years ending in 2019 (not including New York City). School districts and towns received $22.9 billion and $4.3 … source for local governments. It is a major source for school districts, accounting for $16.2 billion, 38 percent of … total local government expenditures were $88.8 billion. School districts spent $44.7 billion, counties spent $26.1 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith … and make a difference for years to come.” … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital … will be classified by functional unit based on the type of project being undertaken. Enterprise funds should … recognize revenue using account 3505. Program Information The following overview is based on information provided by …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Easter Seals New York, Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended … included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education Department: Kidz Therapy Services, PLLC, Compliance with the Reimbursable Cost Manual (2015-S-63) For the three … identified $249,850 in reported costs that did not comply with the state requirements for reimbursement and recommend …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… Hudson City School District – Information Technology (IT) (Columbia County) District officials did not adequately secure and protect IT systems against unauthorized use, access and loss. The board and district officials did not adopt adequate IT policies or a disaster recovery plan, ensure the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … shop employees to use the shop and equipment for personal business. Auditors observed the senior mechanic fixing six … usage. Town of Saratoga – Budgeting and Fund Balance Management (Saratoga County) The board did not adopt …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsVillage of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121State Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Municipal Audits
… appropriately and effectively.” Town of Amenia – Leave Accruals (Dutchess County) Internal controls in the payroll … employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water District – …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for June and July
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… in celebration of the Year of the Tiger with prominent Asian Americans who work tirelessly to better their … Prisca Bae, Vice President and Head of Partnerships at The Asian American Foundation; Dr. Anthony Shih, President of the … of winter and beginning of spring. The Chinese calendar is on a 12-year cycle, with each year linked to a specific …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, … to use the Library facility. Review questionable travel payments and consider seeking reimbursement for any costs …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306DiNapoli Releases Bond Calendar for March and April
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilLyndonville Central School District – Financial Condition (2016M-143)
… in Orleans County. The District, which operates one school with approximately 640 students, is governed by an elected … of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than $10.1 … in a manner that benefits District residents and complies with statutory requirements. Use debt reserve money to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Provide for two signatures on all checks in accordance with the Company’s by-laws. … Malta Ridge Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial