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Comptroller DiNapoli Releases School Audits
… operations. These practices allowed the district to report year-end unrestricted fund balance at levels that essentially … recalculated unrestricted fund balance ranged between 16 to 18 percent of the ensuing year’s appropriations. As a … to remain at nearly the same level at the end of 2015-16. Although the board and district officials annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly manage network user account controls to help maintain continuity of business office operations and … control weaknesses were confidentially communicated to district officials. Rondout Valley Central School District … totaling $17,762 and did not maintain documentation to justify why they used nine sole source providers for the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and view personal, private and sensitive information on the network and did not have sufficient documented … that are not needed circumvent the statutory limit on surplus fund balance and lacks transparency. Officials … unnecessary and unauthorized software from being installed on district computers. As a result, auditors found all 39 …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … York school districts, an amount equal to 7.1 percent of State funding levels for the same period. New York State … in Nation in Per Pupil Spending For the 2019-20 school year (SY), the most recent year for which data are available, …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … result in the district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango … not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… did not develop procedures for managing, limiting and monitoring user accounts and permissions and securing … the president received approximately $142,000 in monetary benefits over six years that were not clearly stated by his … were potentially overfunded or unnecessary. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Dutchess … of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the board and district officials …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and related fund types are listed below and are discussed in greater detail later in this section. Governmental Funds … (and Other Employee Benefit) Trusts Custodial Funds A list of the State's funds, classified by fund type, is set …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Montgomery … of Social Services officials did not always have the documentation needed to process SNAP applications … in a timely manner. Department officials also did not have the required documentation that was needed to process 13 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain unremitted, the longer they are not available for town operations. The audit determined the clerk did not …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1406
… Effective June 1, 2015, the New York City Annual Tax Rate Table will incorporate a revised tax rate for taxpayers … Actions OSC will update the New York City withholding tax table with the rates prescribed in publication NYS-50-T-NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1619
… Leave Affected Employees As of January 1, 2018, employees in the following Management Confidential Bargaining Units … M/C 66 Public Employment Relations Board M/C Background In 2016, the Governor signed into law a comprehensive Paid … full-time and part-time employees of the State of New York in Management Confidential designated bargaining units will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Comptroller DiNapoli Releases Municipal Audits
… assessment values or tax rates and had an inconsistent payment calculation process that resulted in two projects …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted a … in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in August 2020. The audit …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsRetirement Benefit Summary Tier 6 ERS
… benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersAnnual Financial Report
… Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. … (if any) must be reported (as a positive number) in the new code 633 – Due to Financial Institution for Overdrawn … of Indebtedness reporting from the current AUD to the new AFR: Current Annual Update Document (AUD) New Annual …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases Municipal Audits
… the town’s operations. Yates County – Court and Trust Funds The treasurer delayed turning over $44,940 of … unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits