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Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Contract and Payment Actions in September
… Office of the State Comptroller approved 1,803 contracts for state agencies and public authorities valued at $3.4 … on these contracts and payments is available at Open Book New York . Major Contracts Approved Department of Corrections … bridges in Queens County. $1.5 million with Concrete Applied Technologies Corp. for traffic signal work in …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… of Audit The purpose of our audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. Background The Sidney Central School District is located in the Towns of Franklin, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. … approximately $5.9 million. Key Findings The Town's accounting records were not adequately maintained. The Town … sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Opinion 98-12
… -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district … finance operations of the other) MUNICIPAL FUNDS -- Accounting (commingling of city and dependent school district …
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: New York City Job Growth Continues to Set Records
… and sales tax collections, making it easier for the city to afford new services and to balance the budget. Still, some … , or go to: https://osc.state.ny.us/osdc/rpt11-2020.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsPutnam County – Court and Trust Funds (2024-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Focus on Facts
… Development Making Strides on Broadband Affordability (May 2023) New Federal Dollars for Broadband Deployment (July 2023) Rural New York: Challenges and Opportunities (September 2023) Cyberattacks on New York’s Critical Infrastructure …
https://www.osc.ny.gov/focus-onXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … title Cost of title guarantee insurance policies Cost of real estate surveys Cost of an option when it is exercised Special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ] Audit Objective Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and … manner or properly supported. ECA and scholarship fund accounting records were not properly maintained. The former …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andEnvironment, Energy and Agriculture – 2022 Financial Condition Report
… precursors of ground level ozone, or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… funds in the nation, we have built new opportunities for asset management with Emerging Managers and Minority- and … over the previous year were particularly strong in the Real Estate & Real Assets, Fixed Income, Opportunistic Investments …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfComptroller DiNapoli Releases School Audits
… office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , … and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-fundsHenrietta FD – Audit Follow-Up (2021M-27-F)
… The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in … Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … and maintaining custody of and disbursing and accurately accounting for District funds and preparing periodic …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fOpinion 92-28
… public sources for the support of a public library or a free association library or a cooperative library system …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: State Pension Fund Value $192 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.42 percent return on …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionGarden City Union Free School District – IT Asset Management (2023M-161)
… Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, inventoried and … taxpayers that all IT assets are adequately accounted for and would be detected if lost, stolen or misused. We …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58