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State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Belfast … Services (BOCES) – Managed Technical Support (2016M-299) BOCES did not properly oversee the managed technical …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1XVI.3.K Interim Reporting – XVI. Financial Reporting
… will be reflected in the interim period in which the revision is made and results of prior interim periods will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of dollars worth of medical equipment at the onset of the COVID-19 pandemic, including ventilators and x-ray machines, … the quantity of DME the state would need to respond to COVID-19. State Spent Hundreds of Millions on Medical … for a total of 247,394 items procured during the onset of COVID-19. Of the total DME available for use (including …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Public Authority Debt Ballooned to $329 Billion
… said DiNapoli. “My office issues this periodic report on public authorities to shine a light on their finances and … annual revenues of $76.9 billion and expenditures of $78.3 billion. State authorities alone accounted for $49.5 … one-quarter of the state’s All Funds expenditures of $209.3 billion in State Fiscal Year (SFY) 2021-22. While state and …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionComptroller DiNapoli Releases School Audits
… Free School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … were accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsScarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. While the Superintendent … the approval of specific claims with the Board. The Manager is responsible for ordering food and supplies to … Districtpurchased assets for personal use he directed the Manager to purchase food totaling approximately $1300 for the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… “My auditors found that RGRTA gave out most of its incentive bonuses for collective achievements despite legal … and several surrounding counties, has had a performance incentive program, or bonus program, to reward its employees … with the private vendor to determine if a more competitive rate is available; and Establish a contract between the …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOpinion 97-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award … by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The members …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 2000-24
… the opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) … villages) VILLAGES -- Police and Police Protection (joint service agreement between two non-contiguous villages) … article 5-G for the provision of police protection as a joint service. You ask whether two villages that are not …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 94-1
… to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback … salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 92-46
… Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd …
https://www.osc.ny.gov/legal-opinions/opinion-92-46XII.9.H Audit Recoveries – XII. Expenditures
… Upon making the determination, the Business Unit should contact the contractor to determine whether the contractor … to support its determination, the Business Unit should contact the Bureau of State Expenditures’ Customer Service … Please refer to Chapter I, Section 5 – OSC Bureau Contact Information for the Bureau of Contracts’ contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… state’s Medicaid program paid more than $60,000 for sexual and erectile dysfunction (ED) drugs and treatments for 47 sex offenders, according to an audit … Medicaid made more than $930,000 in payments for ED drugs and treatments for recipients, including sex offenders, that …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersState Comptroller DiNapoli Releases Audits
… collect amounts due for summonses issued to vehicles with diplomatic plates. In a follow-up, auditors found DOF … addicted homeless adults at their 200-bed Jack Ryan Residence. Auditors found the department is not effectively …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 94-4
… ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a … Whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… one year, stop payments are placed on the checks. On March 10th, the checks are written off and turn over to the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 98-21
… Law, to enter into a contract with a private ambulance company to provide advanced life support services on a … to enter into a contract with a private ambulance company for such services. Consequently, a town and a fire … support services would be provided by a private ambulance company. You inquire whether, pursuant to article 5-G of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-21