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Oversight of Student Immunization in Schools
… the State’s public health procedures to ensure New York’s schools are adequately preventing, and are prepared to … of vaccine-preventable disease. Our audit focuses on schools outside New York City and covers the period September … 31, 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOpinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37State Comptroller DiNapoli Releases Municipal & School Audits
… were disabled in a timely manner. As a result, 21% of the district’s network user accounts were unneeded and … and save for capital asset and equipment purchases. Town of Baldwin – Claims Auditing (Chemung County) The board did … to support, it approved claims before payment. A review of 71 claims totaling approximately $55,100 determined that …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes personal services of $3.4 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli Announces Fiscal Stress Scores
… to have the flexibility to adapt to fiscal challenges long term. Local officials must budget and plan carefully to … both years are Niagara Falls, Poughkeepsie, Amsterdam and Long Beach. DiNapoli’s Fiscal Stress Monitoring System was … made difficult mid-year 2020 budget decisions about how best to meet their community’s service needs with reduced …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … devastation. New York and other hard hit areas need money to balance their books and that cash needs to come from … from Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… so they can be prepared for any financial challenges that lie ahead. I encourage local governments to use our … The webpage includes a tool to check the filing status of any local government. FSMS, which DiNapoli launched …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29State Comptroller DiNapoli Releases Municipal & School Audits
… manner. As a result, the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control … or disabling nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… complete, accurate or timely accounting records. As a result, the board’s ability to make informed financial … of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… is generally defined as an asset that has a useful life of more than one year. It can include everything from … Consequently, they represent a significant investment of school district (district) resources. Detailed records … as establishing additional policies and procedures. As of July 1, 2023, the District’s inventory list of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… properly audited and approved? Audit Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll … claims auditor could not complete the approval and price verification steps of the claims audit process. This weakness …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli Announces State Contract & Payment Actions for May 2014
… $7.1 million with Fratello Construction Corp. to create a wet lab at the NY State Psychiatric Institute, Manhattan. … of Transportation $4.3 million to Halmar International and A. Servidone B. Anthony Construction Corp. JV for Patroon …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Valley Stream Central High School District – Capital Assets (2025M-16)
… officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – January 31, … Area Capital assets are those that have a useful life of more than one year following the date of purchase. They can include buildings, machinery, vehicles, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( 2016-S-7 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New … one million New Yorkers. "Without further action, the bill would force significant cuts to Medicare and would … Based on Congressional Budget Office estimates, the bill is also expected to result in higher health insurance …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… through August 31, 2014. Background The Sayville Union Free School District is located in the Town of Islip, Suffolk … Sayville Union Free School District Financial Condition and Cellular …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147