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State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOversight of Nurse Licensing
… against licensed professionals, including nurses. The final disposition of all disciplinary matters can include the … Department independently verifies education requirements, exam results, and out-of-state licenses, but does not take similar …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: Report Warns of Growing State Debt
… the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. … state's current five-year capital plan period. DiNapoli's report notes: New York's current debt total is second only to … plan to guide the five-year Capital Plan. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… use competition to procure services from professional service providers. The District used the same vendor for liability …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86DiNapoli Finds Slow Property Tax Growth for Local Governments
… maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … limit. The tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that don’t exceed …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsAccounting 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.pdfComptroller DiNapoli Releases School Audits
… City School District , LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Program: Improper … provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followState Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTotal Spending – 2022 Financial Condition Report
… revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes … to revenue provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… revenue provides an indication of the State’s ability to support continuing programs. State spending, which includes … to revenue provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkState Comptroller DiNapoli Releases Audits
… which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in September 2023, identified over $2.7 million in actual and potential overpayments for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationDiNapoli Halts $24 Million in Suspicious Tax Refunds
… are expected to be paid in the coming days. “Those who break the rules will not profit at others’expense,”DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsII.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for. Following referral of these findings to the New York State Attorney General’s office and a subsequent … on a diminishing amount of fund balance. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits