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Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfWaiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, … Whether the proposed sale of this property to a local incorporated volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … Whether the town is authorized to make payments to the volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Audits
… (2020-S-12) The New York Freedom of Information Law (FOIL) provides for public access to government records. Under … records available for public inspection or copying upon request. The audit found DOT did not always comply with the … – Selected Management and Operations Practices: BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Board of Cooperative Educational Services (BOCES) officials ensured: Security awareness training was … accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings BOCES officials did not regularly provide formalized IT …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologySouth Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… totaling $27,319 in 2016-17. The Board did not appoint an independent claims auditor. Key Recommendations Ensure … purchasing documentation. Appoint a claims auditor who is independent of the purchasing process in accordance with New …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mOpinion 2024-1
… of Troy Endnotes 1 Infrastructure Investment and Jobs Act, Pub. L. No. 117–58 (November 15, 2021). As discussed in more … the portion from the curb stop into the building. 18 ARPA, Pub. L. No. 117-2 (March 11, 2021). The City also received a …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1DiNapoli: State Faces Potential Budget Gaps
… The budget gaps result from spending increases and tax reductions enacted this year, and the use of temporary … than $2.3 billion in revenue from a top personal income tax (PIT) rate of 8.82 percent on certain higher-income … debt service, workers’ compensation and personal income tax refunds. Other temporary or one-time resources are from …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 97-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in which it is located, unless excluded by the county's rules and regulations. To the extent costs are apportioned to … calculated based on past liability in accordance with the local law providing for the experience rating, or the …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-12
Whether town board members are required to abstain from voting on resolutions setting salaries for family members who serve as various town officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-12United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… of overpayments made to hospitals for special medical items; and took sufficient steps to minimize the State’s risk … language that limits the reimbursement of special medical items. The audit covered the period January 1, 2013 through … Empire’s hospital contracts also allow certain special items, such as implants, drugs, and blood, to be paid over …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-items