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Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… network user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userHamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… The District, which operates one cafeteria that serves 535 students and 111 employees, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionOpinion 2003-4
… from towns' express authority to establish "publicity funds" for, among other purposes, "promot[ing] the general, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… Thomas P. DiNapoli today announced his nomination of Nancy G. Groenwegen to the Commission on Ethics and … and accountability. Nancy’s character, knowledge and depth of experience will help New York meet those challenges and … Groenwegen served as the commissioner and president of the New York Civil Service Commission and as an assistant …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentState Agencies Bulletin No. 292
… ENTRY panel or report the transaction on the MISCELLANEOUS PAYMENTS FILE. Specific reporting procedures are provided … Educational Assistance benefits Click OK Save Panel Misc. Payments File Instructions Agencies reporting this information using the Miscellaneous Payments File should use the same data elements as shown …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfLyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Garrison Union Free School District – Financial Condition (2016M-108)
… 10, 2015. Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam … Garrison Union Free School District Financial Condition 2016M108 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Schalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkOpinion 90-27
… in the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… of the budget, for unexpected occurrences and fluctuations in cash flow. A realistic budget begins with sound estimates … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. A multiyear … appropriations increased $45.1 million (19 percent), from $227.2 million to $272.3 million. The reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mTown of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve credit for … 201415 state budget is a positive step for New York state Governor Cuomo and the Legislature deserve credit for …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetDownsville Central School District – Claims Auditing (2022M-134)
Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-central-school-district-2022-134.pdfValley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll … Stream Central High School District is located in the Town of Hempstead, Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School Districts (UFSD): Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Comptroller DiNapoli Releases Municipal Audits
… and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. … cost allocations for its enterprise funds including the boat basin fund. Although the cost allocation was updated in …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsFire Island Union Free School District – Leave Accruals (2015M-289)
… if leave accrual records were accurately recorded for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $5.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Buffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-2019-122.pdfUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… paid for medical services designated with modifier code 59 that were not distinct and independent from other … procedure codes unless the provider includes a modifier code on the claim to further describe the services performed. … paid for medical services designated with modifier code 59 that were not distinct and independent from other …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59