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City of Yonkers – Budget Review (B23-6-6)

… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …

https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6

State Comptroller DiNapoli Releases Audits

… its two recommendations. Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA … in the initial report, but improvements are still needed. Port Authority of New York and New Jersey (PANYNJ): Selected …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits

Town of Covington – Town Supervisor (2013M-371)

… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … Recommendations Maintain accurate, complete and up-to-date accounting records and should consider either appointing a …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371

DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather

… and its most recent 20-year needs assessment shows many capital needs are overdue for attention, according to Comptroller Thomas P. … to the system, not just when they’re completed; tracking how completed projects change the MTA’s state of good repair …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather

Seneca Falls Central School District – Procurement (2021M-201)

Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdf

Tully Central School District – Network Access Controls (2021M-138)

… - pdf ] Audit Objective Determine whether Tully Central School District (District) officials ensured network access controls … were secure. Officials did not develop written procedures for granting, changing and revoking access rights. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Town of Schroeppel - Financial Records and Reports (2019M-187)

Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.

https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdf

Inlet Common School District – Claims Auditing (2015M-285)

… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285

Panama Central School District – Procurement (2024M-73)

… pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73

Opinion 2001-12

… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library employees …

https://www.osc.ny.gov/legal-opinions/opinion-2001-12

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … complete the annual training. Germantown Central School District – Payroll (Columbia County) The district did not …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Comptroller's Oversight of State Contracts

… Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding transparency to … submitted a purchase order for scientific and laboratory equipment. The cost of the equipment was higher than another …

https://www.osc.ny.gov/state-agencies/contracts/oversight

Menands Union Free School District – Payroll (2015M-268)

… District is located in the Village of Menands in Albany County. The District is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdf

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdf

South Lewis Central School District – Conflicts of Interest (2021M-3)

… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)

… They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user … Recommendations Establish comprehensive written procedures for managing network user accounts. Regularly review enabled …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-user

Operational Advisory No. 13

… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance … system is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open from July 2017 through October 2017. Transactions that …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods