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Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfOpinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … only by general law. Based on the foregoing, we believe it is clear that the amount needed to be raised by a village by …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Comptroller DiNapoli Releases Audits
… (OCFS): Financial Oversight of the Advantage After School Program (2016-S-39) OCFS has some appropriate controls to limit program contract spending, including a maximum cost per child … by the $1,375 maximum per child. OCFS reimbursements to program providers did not exceed the maximum contract budget. …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions for September 2014
… to added transparency via his Open Book New York website. Highlights for September 2014: Major Contracts … Commission $1.3 million to Taft Stettinius & Hollister LLP for gaming advisory services related to the selection of … York State Assembly $35,000 to Whiteman Osterman and Hanna LLP for outside counsel for the appeals process related to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… up significantly, and our May Cash Report shows the state is $4 billion ahead of projections. It is essential that additional resources are used for critical … aid enacted before SFY 2021-22), of which $13.2 billion is federally funded. State-funded pandemic relief initiatives …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesState Contract and Payment Actions in January
… and payments is available at Open Book New York . Major Contracts Approved Department of Agriculture and … Transit Administration compliance monitoring services. Major Payments Approved Tax Refunds and … $2.5 million to The Children’s Law Center for the Law Guardian Program. Other Contract and Payment Rejections and …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… revenues” reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … by the city declined 2.7% from FY 2019. The following year fines and forfeitures declined again, by 4%. … revenues reached an estimated $67 billion in fiscal year FY 2025 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… repeat the process at least every five years as required by law. Ensure that District officials and personnel comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHyde Park Central School District - Fixed Assets (2019M-103)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Bemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Sauquoit Valley Central School District - Procurement (2019M-228)
… $325,131 during our audit period. Obtain written or verbal quotes for the purchase of goods and services from five … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. Obtain verbal and written quotes as required by the procurement policy. Document all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Gates-Chili Central School District - Financial Management (2019M-53)
… transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Schodack Central School District - Extra-Classroom Activities (2019M-85)
… Findings The faculty auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 … Ensure the faculty auditor reviews ECA records to ensure compliance with the Regulations. Ensure that the … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Taconic Hills Central School District – Financial Management (2019M-155)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Hendrick Hudson Central School District - Financial Condition (2019M-24)
… The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential … not to take action until factual, reliable information is obtained. Due to this, no additional cost savings measures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing … Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m