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DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… dedicated revenues, according to a report released today by State Comptroller Thomas P. DiNapoli. "Twenty-five years … the EPF's establishment through SFY 2016-17, has been by far the largest single source of dedicated funding for the … to collect the state's share of unclaimed bottle deposits by the tax department could provide additional resources to …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentSandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfOpinion 2006-7
… contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … contract); (for services provided using vehicles owned by service provider); (use of monies paid under ambulance … including the provision of vehicles owned and operated by the service provider. Monies paid by the town under the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 92-6
… Duties (checking accuracy of invoices prior to approval by town officer) GENERAL MUNICIPAL LAW, §§800[2],[3], 801, … for accuracy, would not have an interest prohibited by article 18 of the General Municipal Law if the highway … the control of the highway superintendent and be cared for by him at the expense of the town". We have previously …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Prototype Accounting Report
Prototype Accounting Report
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/acctng_controld_prototype.pdfWappingers Central School District – Professional Services (2022M-88)
… District (District) officials sought competition for the procurement of professional services in accordance with the procurement policy. Key Findings District officials did not always seek competition or comply with the District’s procurement policy when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XII.5.K Federally Reportable Payments – XII. Expenditures
… political subdivisions, agencies, or instrumentalities Interest Payments for interest paid on late payments; prompt contracting interest; interest on leases, loans and land claims; interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsSelected Safety and Security Equipment at Train Stations (2017-S-84)
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84.pdfSelected Safety and Security Equipment at Subway Stations (2016-S-92)
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-7)
To determine the extent of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f7.pdfSelected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8)
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8.pdfAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children (Alternatives) on its … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … used; $25,430 in non-audit services that were performed by the same CPA firm Alternatives contracted with for its …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualOversight of Pupil Transportation Services
… whether the State Education Department (Department) is monitoring school districts’ compliance with safety … school bus monitor and attendant qualifications. The audit scope covers the period July 1, 2016 through March 4, 2020 … employees may not be aware of the proper procedures or what to do in the event of an emergency. For example, during …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfComptroller DiNapoli Releases School District Audits
… that the board overestimated general fund appropriations by a total of approximately $1.6 million from 2016-17 through … back, unassigned fund balance exceeds the statutory limit by nearly 27 percentage points. Monroe-Woodbury Central … to $900 which were all over the $100 limit established by the New York State Education Department. Sackets Harbor …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … payroll services for 9 years without seeking competition. When officials do not seek competition, there is less … indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86State Comptroller DiNapoli Releases State Audits
… 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, … ended June 30, 2013, the personal service costs claimed by BFS auditors tested were in compliance with SED’s … . The easy-to-use website was created by DiNapoli to promote openness in government and provide …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits