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Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the … of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education (Regulations) has …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … in the Town of Greece, Monroe County. The School, which is a public school that is not under the control of the local … each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198State Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers and poets, Maya Angelou, a … of verse will remain relevant and vital far into the future.” … Today America mourns the loss of one of its …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… For special district libraries refer to the enabling legislation …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … what was purchased or whether the disbursements were for appropriate School purposes. During the period reviewed, … checks. The lack of adequate controls increases the risk for disbursements to be made for non-School purposes and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23State Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… "New York has lost one of our great spiritual leaders. Cardinal Egan was one of those rare individuals who brought people of vastly … backgrounds together. He gave comfort to so many during the difficult days following 9/11 and countless others …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganDiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on the passing of Rev. Dr. Calvin O. Butts III. “Reverend Dr. Calvin O. … educator, dedicated to the students of SUNY Old Westbury. I will miss his friendship and pray for his family and the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiState Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressArea #9 – Wireless Network – Information Technology Governance
… relative ease and without incurring additional costs. Some best practices relating to wireless technology include: …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… financial records despite having no prior qualifications or background in accounting or financial matters. The felony complaint alleges that he … filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli Halts $24 Million in Suspicious Tax Refunds
… include: Reason for Stopping Tax Refund Number of Refunds Dollar Value of Refunds Taxpayer claimed ineligible …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically … service providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Poughkeepsie City School District - Budgeting (2018M-226)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. … were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … without Board Approval. The District had unrestricted funds totaling $10.6 million and $12 million at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226State Comptroller DiNapoli Releases Municipal Audits
… be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) Auditors found that timesheets … have employees' signatures or show actual hours worked. Payroll records for the Department of Public Works revealed … engineers within the last 10 years. City of Sherrill – Payroll and Community Activity Center Cash Receipts (Oneida …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOther Bulletin No. 54.1
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … in Work Schedule (VRWS) on 03/31/2020 receive the full LLS payment amount based on the employee’s increment code. The agency must verify that the Full/Part field on the Job Data/Job Information page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and the New York State Police, … $100,000. From 2017 to 2019, Thorne was paid annual bonuses of $5,000 to $6,500 by the squad’s Board of … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116