Search
Merrick Union Free School District – Financial Condition (2016M-240)
… Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt … the practice of appropriating unexpended surplus funds that are not needed and not used to fund District …
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
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … DiNapoli said. “New York City collections continued to be the main driver of growth, although most counties also … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. Background The Cohoes … expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners … pay rates for part-time employees in either a policy or by resolution. Key Recommendations Segregate duties related to …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Southside Academy Charter School – Board Oversight (2013M-318)
… with NHA, to ensure the fee is reasonable and in the best interest of the School. Periodically request a breakdown … agreements to ensure that they are reasonable and in the best interest of the School. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Homeless Housing and Assistance Program – Project Selection and Maintenance
… annual reports are critical, as they act as a control to alert HHAC of possible red flags or warnings for issues that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … profits, according to an estimate State Comptroller Thomas P. DiNapoli released today. “The securities industry … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … by State Comptroller Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single state-funded expenditure …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 92-11
… or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Billions Needed for Repairs to Local Bridges
… $27.4 billion in repairs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. While … $274 billion in repairs according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesState Comptroller DiNapoli Releases Audits
… policies. Thruway Authority: Compliance With Payment Card Industry Standards (Follow-Up) (2019-F-14) An audit … policy that addressed all the requirements in the Payment Card Industry Security Standards Council. It could also … of price. State University of New York: Upstate Medical University: Human Resource (HR) Practices (2018-S-57) …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsMarketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal … of new job opportunities, increase revenues to the State and its municipalities, and achieve stable and … Due to the value of the contract and the appropriated State funds involved, it was reviewed by the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringSeaford Union Free School District – Capital Assets (2024M-112)
… life of more than one year. It can include everything from furniture, vehicles, equipment and machinery to buildings and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … (2021-F-27) A January 2019 audit determined that, while the MTA allows employees to transfer across its subsidiary agencies, it did not ensure they met the qualifications for the new position into which they were …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Forms for State Agencies and Employees
… Find forms related to accounting contracts payroll purchasing …
https://www.osc.ny.gov/state-agencies/formsEthics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. … does not conduct a comprehensive audit of each claim prior to payment. Forty-three disbursements totaling $139,303 were …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Newark Valley Central School District – Financial Management (2016M
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s … Use long-term projections as a financial planning tool to make informed decisions to avoid the projected deficit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016m