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State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … New York State and Local Retirement System. The release of this report was held due to the findings being referred to … law enforcement for review. Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Capital …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Ballston Spa - Financial Condition (2017M-256)
… did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Walton Fire District – Financial Operations (2017M-238)
… The District does not have a documented fund balance policy or capital plan. The Treasurer has not filed … budgets based on expected expenditures. Develop a fund balance policy and capital plan. Ensure the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Barnard Fire District – Financial Condition (2015M-145)
… of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The District, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Red Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsLakeland Central School District - Reserves Management (2019M-113)
… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The … reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… purposes of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is … a station-based program, where bikes are unlocked from one Citi Bike station and may be returned to the same or another … found that: DOT takes a passive approach to monitoring the Citi Bike program. DOT does not perform scheduled and …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringBus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s … To determine what steps the Office of General Services OGS has taken to manage the States …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… 8% from 2019-20 to 2022-23. Because a high school diploma is a standard requirement for many jobs and higher education …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsOpinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by … years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings actions the city plans to take. … FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. The city announced its FY 2024 program to eliminate the …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growOversight of Mental Health Education in Schools
… all school districts to ensure that their health education programs recognize the multiple dimensions of health by … education program (IEP), schools are often considered the natural and best setting for comprehensive prevention and … curriculum, namely in the form of issued guidance and resources made available on its website. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Comptroller DiNapoli Releases Municipal & School Audits
… district or documented plans to establish a water district near these improvements; therefore, it provides no benefit to …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… Free School District – Extra-Classroom Activity (ECA) Funds (2021M-181) Unapproved ECA clubs were operating in the … establish an adequate accounting system for the district’s funds. As a result, district officials cannot ensure that …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following … fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of the … landfill may be transferred into a contingency and tax stabilization reserve fund if the town no longer needs to …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The District, which … reserves. Key Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are … at reasonable levels and take appropriate action, in accordance with statute, to remedy reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementFort Edward Union Free School District – Financial Condition (2015M-67)
… reasonable budgets that included realistic estimates based on historical or known trends, the District relied on the appropriation of fund balance to finance recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67