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DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them

… (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … development, and delays can have long term consequences for their academic futures,” DiNapoli said. “Too many … and has taken several steps to improve service delivery for students entitled to these essential special education …

Greenville Fire District – Capital Reserve (2014M-64)

… to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September 30, 2013. … distinct and separate from the Town. Budgeted expenditures for 2013 were $569,444. Key Findings The District accumulated … with amounts exceeding the amounts budgeted annually for the reserve. The Board had intended to use the reserve to …

DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City

… labor force mix and demographics all have implications for spending, pupil outcomes and the delivery of services, … to determine how to best educate our children and pay for it,” DiNapoli said. “My office’s report identifies the … Valley and North Country rely on state and federal sources for two-thirds of their revenue. Spending Outpaces Inflation …

Selected M/WBE Purchases by Various Facilities

… Department purchases from one vendor, American Indian Women Incorporated (AIW) complied with minority- or … These enterprises must also be authorized to do business in New York State and registered under the State's M/WBE …

Opinion 2004-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …

State Contract and Payment Actions in April

… on Route 8 in Delaware County. Major Payments Approved Tax Refunds and Credits $1.6 billion for 1,510,818 personal income tax refunds. $210.5 million for 18,609 corporate and other … Unemployment Insurance, Pandemic Unemployment Assistance, Federal Pandemic Unemployment Compensation, Lost Wages …

DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown

… Voter participation for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting … budget rather than hold a revote. Thirteen budgets for school districts seeking to override the property tax cap …

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Purpose of Audit The purpose of our audit was to determine whether Company officials … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …

Opinion 89-18

… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Conferences and Training Schools (wages lost … to recover unauthorized payments) REAL PROPERTY TAX LAW, §§310, 318; STATE CONSTITUTION, ARTICLE VIII, §1: In the … of assessors in 1987. Section 318 of the Real Property Tax Law requires that any person appointed or elected to the …

Investing in New York

… Over 260 completed investments, returning $1.4 billion for the Fund on $789 million invested (as of March 31, 2024) … Frank McEvoy Senior Investment Officer, Private Equity Phone: (518) 473-6089 Email: … Frank McEvoy Senior Investment Officer, Private Equity Phone: (518) 473-6089 Email: …

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …

Contact the Division of Local Government and School Accountability

… or (518) 408-4934 Mailing address: Office of the State Comptroller Local Government and School Accountability … Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel 716.847.3647 • Fax 716.847.3643 • Email …

DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead

… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York … nearly $4 billion in reserves to maintain budget balance at the beginning of Fiscal Year 2021. The city even reasoned … to be paid for by the city. Some cities create emergency capital reserves for this exact purpose. Proper reserve …

Livingston County Court and Trust Funds (2022-C&T-4)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …

Herkimer County – Court and Trust Funds (2023-C&T-2)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …

Southside Academy Charter School - Enrollment and Billing (2019M-70)

… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …

Glossary – Governmental Accounting Standards Board

… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a future … of the plan, and, (b) assets will be invested using the current allocation target to achieve that return, and (2) for …

IX.7 State Accounting and Reporting Overview – IX. Federal Grants

IV. Accounting Codes - Uses and Descriptions – IV. Accounting Codes - Uses and Descriptions

DiNapoli Releases School Audits

… for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central … school tuition rate. Brighter Choice Charter School for Girls – Financial Operations (Albany County) School officials …