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Churchville-Chili Central School District – Procurement (2025M-18)
… contracts, totaling approximately $4 million, through a group purchasing agency (GPO), District officials reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian … leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Auditors also … for overtime costs in certain departments. However, it does not appear that the total appropriation will be … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27) … their expenditures proportionately. Based on observations of program attendance at selected providers, the cost per …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… - State Education Department For more information New York State Education Department New York State Education Department Office of Professions’ …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. … were at the best price and that all disbursements were for proper Town purposes. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Opinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is … take steps to ensure that the negotiated lease is upon the best or most beneficial terms. The lease may permit the … district officials have a fiduciary duty to secure the best price obtainable in their judgment or the most …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Do Not Call Enforcement Efforts
… the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call law (Law) allows consumers to register their …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-efforts“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… $4 billion in ESSER II funding. In March 2021, the federal government enacted the American Rescue Plan Act (ARP) and …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… access at some facilities run by the Port Authority of New York and New Jersey (PANYNJ), according to an audit … activities as everyone else, but the Port Authority is not living up to this promise,” DiNapoli said. “As this month … prohibits discrimination based on disability in federally assisted programs. According to the ADA, PANYNJ was required …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… purpose to benefit the Town is not in the public’s best interest. Key Recommendations Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceOverview – XI. Procurement and Contract Management
… to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … Printing, Miscellaneous Services and Equipment of this Chapter, provides information related to the quick procurement process for submission of those types of quick contracts to OSC for approval. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board … Agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. We … agreed with our recommendations and indicated they will take corrective action. … Determine whether the Purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115XI-A.1.B Category Codes – XI-A. Purchasing
… the SFS, the category code is used on purchasing documents to identify the specific goods or services that are being … most appropriate to NYS purchases. If the category code is not on the condensed list or the agency wants to select a more detailed category code, agencies have the ability to manually enter any valid value from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … powers, the following guidance should be considered: As a best practice, the governing board may provide the claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax collection estimates in the Financial Plan for state … of teachers and principals, a proposed education tax credit program, extension of tuition assistance to … Budget. These adjustments primarily address a shortfall in tax revenues relative to the most recent projections, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsPurchasing and Procurement Practices (Follow-Up)
… included in our initial audit report, Purchasing and Procurement Practices (Report 2020-S-67 ). About the … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, upon renewal of … settlement agreement conveying all rights, titles, and interests in its racetracks to the State. In return, the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in posting and can … checks per deposit. For a deposit associated with a single check, submit only the check and a printout of the SFS Regular Deposit screen. For a …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … have underperformed,” DiNapoli said. “It is important for the state’s climate goals that these funds are used …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lags