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Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37State Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an … average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Pulaski Academy and Central School District – Financial Condition (2016M-81)
… realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May … 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District officials are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245St. Regis Falls Central School District – Fund Balance (2016M-141)
… and reduce the amount of fund balance in a manner than benefits District residents. … St Regis Falls Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … long-term plans. Without long-term financial plans to reduce expenditures or raise additional revenues, the District’s fund balance will continue to decline. Key Recommendations Continue to develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. … North Bellmore Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … However, it has relied heavily on unexpended fund balance from prior years as a financing source for annual budgets, … that can be used if these moneys are no longer available to fund District operations. … New Rochelle City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Herkimer Central School District – Financial Condition (2016M-68)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2014 … through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Comptroller DiNapoli Releases School Audits
… found that the district did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… are dependent on consumer spending, and the impact of new federal tax changes on this spending is the great … was one-third higher than growth in the fourth quarter of 2016 (3.8 percent) statewide. For most regions except New … average for the prior six years. New York City's increase of 4.4 percent in 2017 was less than its 2010-2016 average. …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013State Comptroller DiNapoli Releases Municipal Audits
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. City of Hornell – Business Improvement District (BID) (Steuben … County) The council did not provide sufficient oversight of the BID and the BID Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Audits
… (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles used to support … increasing the risk of a shortened useful life or the need for more repairs. Also, there was no inventory system to … for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) A prior audit report, issued …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… “Travelers from around the world are drawn to all corners of the state and keep coming back because they fall in love with New York. Tourism generates tens of billions in economic activity and employs many New Yorkers … but the recovery is uneven, with some regions lagging. I encourage policymakers to review these trends and ensure …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Comptroller DiNapoli Releases School Audits
… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … of their potable water outlet sampling on the district’s website. Island Trees Union Free School District – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… “In addition to the Tappan Zee bridge replacement, many of the Thruway Authority’s aging roads and bridges require … system. Since 1992, the authority has also had control of the 524-mile New York State Canal System. During parts of the past decade, auditors note the Thruway’s fiscal …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costs