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Somers Central School District – Fixed Assets (2016M-74)
… Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74North Greenbush Common School District – Budgeting (2016M-112)
… 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four … surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 appropriated fund balance … fund balance reductions should be made in a manner that benefits District residents. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Comptroller DiNapoli Releases School Audits
… Moriches Union Free School District , Colton-Pierrepont Central School District , Kendall Central School District , Madison-Oneida BOCES , South Country Central School District , Ticonderoga Central … and submitted state aid forms to the New York State Department of Education for the 18 buses, and the district …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… is entered after the date the change in eligibility takes effect, it is considered a retroactive disenrollment. Civil …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not … Program (NYSHIP) provides health insurance coverage to over 1.2 million active and retired State, local … To determine whether CVS Health paid pharmacy claims for …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Comptroller DiNapoli Releases Municipal & School Audits
… contracts totaling $322,056. In addition, district fuel credit card purchases resulting in 155 charges totaling …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mResources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsNYS Common Retirement Fund Announces Third Quarter Results
… across asset classes,” DiNapoli said. “As a long term investor, however, the Fund measures its success in years and … 37.4 percent of its assets invested in publicly traded domestic equities and 15.3 percent in international public …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Gananda Central School District – Financial Condition (2014M-62)
… through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by … Gananda Central School District Financial Condition 2014M62 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62NYS Common Retirement Fund Reports First Quarter Results
… and opportunistic alternatives (5.19%). DiNapoli initiated quarterly investment performance reporting in 2009 as part of … efforts to increase accountability and transparency. Quarterly rates of return provide a snapshot of performance …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports Second Quarter Results
… the three-month period ending Sept. 30, 2021, according to New York State Comptroller Thomas P. DiNapoli. It ended … earlier in the year, but the Fund remains on a pace to generate solid returns overall,” DiNapoli said. “We’ll continue to manage investments with prudence and a focus on long term …
https://www.osc.ny.gov/press/releases/2021/11/nys-common-retirement-fund-reports-second-quarter-resultsRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … officials provided effective oversight of the Business Office operations. Key Findings The Board and District … did not provide effective oversight of the Business Office operations. Specifically, the Board did not: Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mFreeport Union Free School District – Financial Management (2024M-49)
… Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the Freeport Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49An 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 … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million of the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfOpinion 92-5
… v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Deniham …
https://www.osc.ny.gov/legal-opinions/opinion-92-5NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… Fund’s adoption of its Responsible Workforce Management Policy and Principles (Policy). As part of the Fund’s investment due diligence of … within its $38 billion private equity asset class, the new Policy will require an evaluation of relevant workforce … the Funds adoption of its Responsible Workforce Management Policy and Principles Policy …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityNYS Common Retirement Fund Announces First Quarter Results
… as one of the best managed and best funded plans in the nation. The Fund’s fiscal year ends March 31, 2017. …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-results