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State Comptroller DiNapoli Releases School District Audits
… comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Greenburgh Central School District – Procurement (2024M-147)
… service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Determine whether town assessors in Suffolk County are properly administering select real property tax … Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipReal Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4II.4 Overview – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOversight of Pupil Transportation Services
… each day across the State. The 2016- 17 statewide cost of providing these services was approximately $2.8 billion, of which $1.7 billion was covered by State aid. The … help ensure safe transportation for all children. As part of these requirements, the Department administers the School …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … operating surpluses. When adding back unused appropriated fund balance, the District’s unrestricted fund balance exceeded the statutory limit each year. Two of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andState Agencies Bulletin No. 1176
… to the GOER Memorandum dated 8/14/12 and Article 49.2c of the 2011-16 CSEA Operational Services Unit (BU03) … A $175.00 Tool Allowance payment is payable for the period of 4/1/11 through 3/31/12. Salaried Employees A Tool … in an eligible agency and title on the effective date of payment, 6/30/12. Employees who are on an approved Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingWeedsport Central School District – Payroll (2021M-179)
… documentation. The payroll clerk was not provided with supporting documentation for an administrator’s employment agreement. The … Recommendations Provide adequate supporting documentation for payroll processing. Assign personnel and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179State Contract and Payment Actions in October
… Construction Inc. to rehabilitate the Nurses Station Building at the Pilgrim Psychiatric Center in Suffolk County. … replacement of steam piping at the Harriman State Office Building Campus in Albany County. Office of Parks, Recreation … County. $1.5 million with ADP Group Inc. for Camp Junior building construction work at Harriman State Park in Orange …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberCity of New Rochelle - Elevator Inspections (2018M-62)
… as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … the City’s Elevator Master List included 226 properties with 308 elevators and related equipment, our visits to 58 … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Village of Hobart - Board Oversight (2018M-88)
… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88DiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … on capital projects over a 10-year period, with about 55% of the total in response to climate-related hazards such as … DiNapoli said. “Local governments are shouldering much of the financial burden of climate change as they maintain …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Comptroller DiNapoli Releases School District Audits
… School District – Transportation State Aid and Debt for Bus Purchases (St. Lawrence County The district did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
audit, oxford academy, school, transportation department purchases service contracts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oxford-academy-and-central-school-district-2023-2.pdfState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsWappingers Central School District – Professional Services (2022M-88)
… School District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy. Key Findings District officials … million during the audit period. Last sought competition for the architect and attorney in 2012 and 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Holland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210