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XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… Units should, where practicable, use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or services at a dollar amount within the … invoice number. If the invoice exceeds the purchase order due to allowable variances in price or quantity, the purchase …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli Finds Schools Falling Short on Emergency Planning
… be better prepared for emergencies and violent incidents. My auditors looked at a sample of big and small schools in …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,950 contracts for state agencies … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases School District Audits
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … software, which allowed them to potentially control all phases of financial transactions. Officials paid BOCES … responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Indian River …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … agreements since the initial audit was completed. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsApproved State Contracts and Payments
… In November, the Office of the State Comptroller approved 1,566 contracts for state agencies … for multi-agency legal services related to investigations by the U.S. Attorney for the Southern District. Department of …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-paymentsDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… net, providing 87% of funding for major assistance and tax credit programs identified in the report. The federal … payments, or “stimulus checks,” and expansion of the Child Tax Credit. Several analyses by the Census Bureau and … report is a critical data-driven tool that helps map out the prevalence of poverty and unemployment in our …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… ACS results for similar jurisdictions, and it is used for county-level analysis. The Office of the State Comptroller … 14.0 14.5 15.9 15.7 15.5 14.2 15.2 15.2 12.6 13.2 13.2 Oswego 16.9 19.3 16.7 18.6 19.6 17.4 17.2 16.3 16.1 15.6 14.2 … 55 11.0 56 Orange 10.6 42 15.7 33 Orleans 13.2 15 20.1 13 Oswego 14.2 12 19.2 18 Otsego 12.8 19 16.8 26 Putnam 5.7 61 …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible … services been appropriately claimed, the District could have realized revenues totaling $12,090. Key Recommendations … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Argyle Central School District – Medicaid Reimbursements (2020M-171)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … reimbursement. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Corinth Central School District - Medicaid Reimbursements (2019M-129)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible … services been appropriately claimed, the District could have realized revenues totaling $8,455. Key Recommendations … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Oversight of Horizon and Crossroads Juvenile Centers
… at its two secure and specialized secure detention facilities—Horizon Juvenile Detention Center (Horizon) and … for youth. The Office of Children and Family Services (OCFS) is responsible for the certification, oversight, and … and detained at the NYC Department of Correction’s Rikers Island. Between October 1, 2018 and March 31, 2023, ACS data …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCroton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51City of Rome – Solar Power Purchase Agreements (2015M-290)
… and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290