Search
State Comptroller DiNapoli Releases Municipal & School Audits
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … from a network disruption. In addition, the district’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Also, auditors …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not verify that the school received the awarded New York State Office of General Services contract pricing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraDiNapoli: State Pension Fund Releases Annual Investment Return
… New York State Common Retirement Fund’s (Fund) investment return was -4.14% for the state fiscal year that ended March … real estate and real assets (13.39%) and credit, absolute return strategies and opportunistic alternatives (6.33%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnElmsford Union Free School District – IT Asset Management (S9-22-9)
… spent or safeguarded. We selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 16 percent of the … and complete physical inventories and compare results to inventory records. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Environment, Energy and Agriculture – 2023 Financial Condition Report
… that must purchase allowances and other terms of the auctions are under development by DEC. State Parks In SFY … on electric and gas utilities, or from the proceeds of auctions conducted under the Regional Greenhouse Gas …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Common Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, … 2025, the end of the state’s previous fiscal year. As of Dec. 31, 2025, the Fund had 40.0% of its assets invested in … State Common Retirement Fund Fund was $2978 billion at the Dec 31 2025 end of the third quarter of State Fiscal Year …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these … did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Investors Renew Call on Exxon to Address Climate Risk
… the New York State Common Retirement Fund (CRF), and the Church of England investment fund, have again asked … global efforts to mitigate climate change. The CRF and the Church of England filed a similar proposal for consideration … to the Paris Agreement 2 degree scenario." The CRF and the Church of England are currently engaged in ongoing …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskOpinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … real property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties … real property tax exemptions when property not served by water or sewer system) WATER SUPPLY AND DISTRIBUTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… Arts . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Somers Central School District – Fixed Assets (2016M-74)
… fixed assets and information technology equipment for the period July 1, 2014 through December 1, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $87 million. … controls over assets or how to maintain records for assets. Not all assets listed as disposed of had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million active and … Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, prescription …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Ticonderoga Central School District , Wellsville Central School District and the Westmoreland … and were not always deposited in the amounts received. Wellsville Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsIntroduction – Information Technology Contingency Planning
… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionLindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24