Search
State Comptroller DiNapoli Releases State Audits
… $7,812 was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected … report issued in July 2015, concluded that the Roswell Park Cancer Institute had established a highly developed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… have already incorporated financial education into the school curriculum, with some starting lessons as early as … knowledge and understanding on issues such as mortgages, student loans, credit card debt and more. But we should also … excellence and equity for New York’s diverse student body, are expected to be released soon. Several Board of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Herkimer … were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not … followed. As a result, the company was unable to confirm all money was recorded and deposited intact. Collections …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Investing in New York
… Whenever possible, the Comptroller guides the Fund to invest in New York-based … through installments in 1987, 1998, 2006, 2010 and 2018 All 62 counties have small businesses with loans $25,000 to … military veterans Contact Website: https://pursuitlending.com/ Phone: 1-800-923-2504 Affordable Housing Initiatives …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… of the Economic Development Law requires publication of grant opportunities. To comply with these publication … the Department of Economic Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesReal Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… auditor did not audit and approve claims before payment as required. Officials lacked adequate documentation that competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Clayton – Claims Auditing (2021M-81)
… complete report - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) … for purchases and public works contracts. Key Findings The Board did not properly audit claims prior to payment or … General Municipal Law (GML). Key Recommendations Ensure all claims are presented to and approved by the Board before …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Dryden Central School District – Information Technology (2020M-106)
… was taken or notify either those affected by the security breach or the Board and Superintendent of the attack. In …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement incentive payments made during the audit period . Of the 38 payments totaling approximately … Key Recommendations Independently review and approve all unused leave and separation payments to help ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… electrostatic sprayers, nursing beds and other assets) with combined purchase prices of approximately $47,500 did … on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not … and up-to-date inventory records. Ensure compliance with BOCES fixed asset and disposal policies including …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… not familiar with all of the Town’s procurement policy requirements and have not reviewed and approved it since … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Trumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding … obtained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… under the control of the local school board, is governed by a seven-member Board of Trustees. Operating expenditures … executive officer and the Board Chairperson, as required by School policy. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Tully Central School District – Financial Management (2016M-359)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, … and Tully in Onondaga County. The District, which operates two schools with approximately 860 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Garden City Union Free School District – IT Asset Management (2023M-161)
… As a result, officials cannot assure taxpayers that all IT assets are adequately accounted for and would be … they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … The Department’s master list of business did not include all businesses with timing devices. In addition, the Director …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with … and services. The District did not have contracts with all vendors. The District did not properly standardize … procurement policy. Enter into written agreements with all vendors. Properly document the required process to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375