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Opinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Akron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s general … the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Smithtown Central School District – Capital Projects (2016M-202)
… The objective of our audit was to review capital projects for the period July 1, 2014 through June 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Hempstead Union Free School District – Management of District Resources (2014M-253)
… 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mBureau of State Accounting Operations Bootcamp
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-3.pdfFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that Rabbi … funding between 2005 and 2012 — money that was intended for special needs students between ages three to five. Island … Rockaway, Queens, and primarily provided services to pre-school children in the communities of Far Rockaway in Queens …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Since 2014, … Empire Plan commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed rebate …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… Gail S. Ennis today announced that Sandra Smith, a resident of Georgia, has pleaded guilty to the federal … to her deceased mother-in-law. “Exploiting the death of a family member for personal profit is a heinous crime,” DiNapoli said. “The defendant took …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsCarle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Processing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and … partnered with a private firm - SourceHOV - to provide equipment and services needed to process the paper returns. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … Department (SED) is part of the University of the State of New York, one of the most complete, interconnected systems of … SED officials made significant progress in addressing the problems we identified in the initial audit report. Of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followPutnam Valley Central School District – Financial Condition (2016M-135)
… of Audit The purpose of our audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
oceanside, school, audit, internet use
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oceanside-union-free-school-district-2022-195.pdfPine Bush Central School District – IT Asset Management (S9-22-21)
audit, school, pine bush, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/pine-bush-central-school-district-S9-22-21.pdf2015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Structure and List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2022 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds2021 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in … Structure and List of Joint Custody Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds