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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 91-8
… a fire district may have an obligation to protect district funds by refusing to execute a bond or issue a check to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2010-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Law § 3001 (2) and (3), to provide services when the squad is unavailable. In addition, a fire district may contract …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli Announces State Contract and Payment Actions for April 2017
… These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller's … Development Corporation $420,000 to Buffalo Bills Inc. for game day operations of the professional football team. … $4.3 million to 18 local governments for Tioga Downs Casino & Racing and Del Lago Resort & Casino gaming revenue …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Jamesport Fire District - Gasoline Inventory (2019M-04)
… [read complete report - pdf] Audit Objective Determine if District officials adequately account for and safeguard the … value of about $930. Because officials did not follow the District’s purchasing policy, the District paid at least …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… DiNapoli. DiNapoli’s analysis noted that federal funds are being used to pay for operating expenses typically covered by … us for a long time and federal funds have been essential in shoring up the state’s finances, but more is needed. While … state tax revenues has improved somewhat, any shortfall in anticipated federal assistance would drive undesirable …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… education preschool program providers found a Brooklyn school that claimed $800,000 in costs that were not eligible … to recover the ineligible reimbursements.” The Milestone School for Child Development is a for-profit preschool that …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… are important for all students to have by the end of high school?” One of the most frequent responses was, “Financial … a financial literacy course and required it for high school graduation. In Utah, where the 2008 class was the … a program review in 2018 by the state’s auditor, Utah high school graduates have greater financial knowledge and better …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of … reserve. Return excess reserve balances to the component school districts. … OntarioSenecaYatesCayugaWayne Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … reserve funding and use practices withholds funds from school districts that may have been used in a more beneficial …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… to Others Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… for professional services. Key Findings Accounting records were not accurate as of December 31, 2017. Cash … ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire … and recorded in a timely manner. Update financial records and reports to conform to OSC’s uniform system. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mHamlin Morton Walker Fire District – Financial Management (2023M-67)
… Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials … by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial plan or …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91