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New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report … Beacon Health Options, to administer the mental health and substance use (MHSU) program for the Empire Plan. Civil … Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members Report 2021S18 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andLindenhurst 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 … on a transmittal form. Treasurer reports were presented to the Board between 65 and 261 days after the end of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the … “Mayor Adams put forward his first budget proposal as New York City is still rebounding from the pandemic and is … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Comptroller DiNapoli Releases School Audits
… from 2011-12 through 2014-15. The district appropriated $2.4 million in fund balance as a financing source in the annual … approved the remaining six budget transfers totaling $1.4 million between 18 and 70 days after the transfer was …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsNYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2020-21 was 10.01 percent for the three-month period ending Dec. 31, 2020, and ended the quarter with an estimated value of $247.7 billion, according to New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… transactions in NYBEAS. Civil Service sends CVS Health daily files of NYBEAS member eligibility changes, and CVS …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Somers Central School District – Fixed Assets (2016M-74)
… July 1, 2014 through December 1, 2015. Background The Somers Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The … Somers Central School District Fixed Assets 2016M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School … is being spent appropriately and effectively." Aloma D. Johnson Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… During 2011-12, the District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. … Findings The Board established a policy for the activity fund, but is not adequate because it does not provide … the financial management and recordkeeping of the activity fund or for closing inactive clubs. The District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered receipts … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials … our comments on issues raised in their response. 1 The District appointed a new District Treasurer who began in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNorth Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Resources for Local Officials
… for Counties, Cities, Towns and Villages NYSLRS Employer Web Portal - Financial Statements and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases Municipal & School Audits
… funds available for investment or solicit interest rate quotes from financial institutions. During the 25-month … Report (AFR) each year. As a result, as of Jan. 31, 2025, the district’s AFRs for the 2019 through 2023 fiscal …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… Recommendations Ensure that the required annual financial reports are filed in a timely manner. Ensure that written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mOpinion 92-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … NY2d 80, 320 NYS2d 29; Deniham Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District … processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key Recommendation This is a positive report and there are no recommendations. …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … The Treasurer is responsible for preparing and completing wire transfers, which are reviewed by the ASB and claims … may not have been detected and corrected. We reviewed 15 wire transfers totaling $2.4 million and determined officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Sharon Springs Central School District – Fund Balance Management (2022M-100)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although real property tax levies remained relatively flat during the … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100