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East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extraclassroom activity ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate ECA purposes
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsOpinion 2007-3
… is in reply to your inquiry concerning the requirements for compensating a village police chief under General … unit (the “next subordinate officer”), is entitled to reimbursement by the village, under the terms of his … to section 207-m, the police chief is also entitled to reimbursement for criminal justice classes. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … charge (Town Law, §119[1], [2]; see People v Barnes , 114 NY 317; see also 1971 Opns St Comp No. 71-659, unreported; 26 …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-24New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Bureau estimates of the percentage of adults in each state whose households sometimes or often have not had enough … and in previous surveys dating to August 2020. New York State SNAP Recipients Total More Than 2.7 Million in December … payments from the U.S. Treasury’s Unemployment Trust Fund; New York has been doing so since May 2020. As of …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… by a 13-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled … resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBolton Central School District – Financial Condition (2013M-58)
… the District actually used only $266,732 of the fund balance during this period. As a result, the District … that will not be used and ensure that unexpended surplus fund amounts are within statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… of our audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … $8.2 million. Key Findings Internal controls over reserve funds are not appropriately designed or operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Benson – Financial Condition (2013M-77)
… budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… a result, the Board was not transparent with taxpayers and fund balance declined despite the Board increasing the tax … process. Maintain reasonable, sufficient unrestricted fund balance and reserves, and adopt realistic budgets that …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Smithtown – Departmental Operations (2017M-66)
… is governed by an elected five-member Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over … and 130 employees. The District’s budgeted general fund expenditures for the 2013-14 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraDiNapoli: NYC Budget Benefits From Stronger Economy
… of the city’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. “New York City’s budget … small, ranging from 1.8 percent to 3.3 percent of city fund revenues, and the general reserve totals $750 million in … to an analysis of the citys financial plan released by State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyDiNapoli Announces State Contract and Payment Actions for August 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … $364,000 to the Albany Convention Center Authority to fund construction of the new Albany Convention Center. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… State Comptroller Thomas P. DiNapoli, United States Attorney … administrator, Gregory Bayard decided to steal from the fund he was hired to manage to bankroll his lavish … work of the Postal Inspection Service and the New York State Comptroller. This case is being handled by the White …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… using some federal relief funds earmarked to alleviate the state’s affordable housing crisis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found that, … audit. Audit Homes and Community Renewal: Housing Trust Fund Corporation: Internal Controls Over and Maximization of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… earlier estimates, according to a report released today by State Comptroller Thomas P. DiNapoli. “The latest numbers are … to an annual average of $2.6 billion, or 3.6% of City-Fund revenues, the lowest level since FY 2016. The city … Review of the Financial Plan of the City of New York Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidAlbion Central School District – Financial Management (2021M-200)
Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/albion-2021-200.pdfEcoNews, Spring 2019
Developed from the recommendations of the Fund’s Decarbonization Advisory Panel, the Plan identifies the steps the Fund is taking to help ensure that the compan
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-econews-2019.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdf