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Opinion 91-6
… vendors holding federal General Services Administration (GSA) contracts. General Municipal Law, §103 provides, in … exception, however, for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St … 103 to permit purchases from vendors holding federal GSA contracts without compliance with State competitive …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Rondout Valley Central School District – Fixed Assets (2023M-36)
… audit rondout valley school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36DiNapoli Report Highlights Local Government Reliance on Federal Aid
… York City received $7 billion, of which $1.7 billion went to funding the city's public schools. "Local governments … political climate, it's important for New Yorkers to get a sense of how much funding is at stake and what programs might be at … State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfBuffalo 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.pdfJohnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfMount Morris Central School District – Financial Condition (2014M-328)
… The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and … seven-member Board of Education. The District operates one school with approximately 525 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Affidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfMontauk Union Free School District – Information Technology (2022M-137)
… officials secured access to the network and financial application and developed an information technology (IT) … District officials restricted access to the financial application, they did not adequately secure access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … the lowest cost, in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did … for operating costs. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Town of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfXVI.3.G Legal Compliance – XVI. Financial Reporting
… and Document Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual … provisions that could have a material impact on the combined financial statements. Where financial statements … schedules and narrative explanation should be presented in the ACFR as may be necessary to report legal compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceWallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52DiNapoli: Trouble Ahead for Local Governments and Schools
… according to a report released today by New York State Comptroller Thomas P. DiNapoli. As sales tax revenues … in shoring up local finances. The report notes that sales taxes are one of the most important sources of revenue for … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsSayville Union Free School District - Purchasing (2019M-69)
… whether District officials used a competitive process to procure goods and services. Key Findings District … 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 and therefore, officials may …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Hilton Central School District – Network Access Controls (2022M-200)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65 ). About … out) from benefit packages and may be paid separately by Medicaid fee-for-service (FFS). The Medicaid program … made improper FFS payments for certain services covered by MLTC plans. The audit covered the period from January 1, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, … to wait until an investigation has been completed and/or forwarded to an investigative agency before notifying OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkOpinion 2009-2
… State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … the Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0