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Comptroller DiNapoli Releases School Audits
… School , Southside Academy Charter School and the True North Rochester Preparatory Charter School . “In an era of … Technology (Monroe County) The school entered into four building leases without any process for determining the fair … the fee for services paid to its management company. True North Rochester Preparatory Charter School – West Campus – …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … 2014 because of higher collective bargaining costs and new programmatic initiatives. Since then, the city has …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns … programs) PERSONAL PROPERTY -- Municipal Equipment (use by private organization under contract) TOWN LAW, §§64(6), … whether the town may purchase instructional equipment to be used by a private, non-profit organization in presenting …
https://www.osc.ny.gov/legal-opinions/opinion-88-41XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the … processes are billing scenarios with explanations as to how Business Units will use the SFS to create transactions … - Requesting a Special Use Vendor ID for instructions on how to request a Special Use Vendor ID. Refer to Section 5 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… of Classification Open for Ordering? Procurement Supplier Entity/individual that provides goods and/or … requesting a change to a vendor’s classification must contact the Vendor Management Unit ( [email protected] ) with … may be a State agency, the vendor itself (designated as “Supplier” in this field), or another responsible party. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must be taken to … with an explanation to the Tax and Compliance mailbox. This step is necessary to ensure that non-residents of New … The purpose of this bulletin is to inform agencies of actions that must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Agriculture and Markets/Department of Health – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department … 200-bed Magnolia House Women’s Shelter from July 2011 to June 2020. During the three fiscal years ending June 30, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and … Simplified Procedures for Local Governments Seeking the Comptrollers Approval of …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … education providers misspent or misused, including cases of possible fraud that have been referred to law enforcement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenBradford Central School District – Online Banking (2022M-102)
… online banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit … Periodically monitor computer use to ensure compliance with the acceptable use policy. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102South Country Central School District – Procurement (2013M-91)
… $114.9 million, funded primarily with real property taxes and State aid. Actual expenditures for the 2011-12 … procured goods and services in accordance with its policy and the statutory requirements. We reviewed 36 claims … $1,199,894 that were subject to the District’s procurement policy during the period July 1, 2011 to January 31, 2013, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which … with realistic estimates of anticipated expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any amount that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Jefferson County. The District, which operates one school with approximately 350 students, is governed by an elected … officials did not maintain fund balance in accordance with statutory requirements. Key Recommendations Adopt … of the District’s unrestricted fund balance complies with the statutory limit and use any excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Greenlawn Water District – Accounting Records (2015M-231)
… Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February … The Greenlawn Water District is located in the Town of Huntington in Suffolk County. The District, which serves …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT … policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided that … all employees who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Village of Canajoharie – Procurement (2015M-36)
… Key Findings Village officials did not always comply with GML and the Village’s procurement policy. Village … and employees failed to obtain quotes in accordance with the Village’s procurement policy. Key Recommendations … or GML. Ensure that Village officials and employees comply with the Village’s procurement policy when procuring goods …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99