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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , … P DiNapoli today announced his office completed audits of the Village of Bellport Berkshire Fire District Town of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: School District Revenue Growth Slows
… have faced major fluctuations in their federal and state aid over the last decade and revenue growth was nearly … only 1.3 percent, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of … have faced major fluctuations in their federal and state aid over the last decade and revenue growth was nearly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsGeneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11NYS Common Retirement Fund Reports Second Quarter Results
The New York State Common Retirement Funds Fund estimated return in the second quarter of the State Fiscal Year 20182019 was 347 percent for the threemonth period ending September 30 2018 with an estimated value of $2132 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsYonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesJasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds … Whether revenues derived from the rental of town real property located in the area of the town are to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOpinion 96 - 11
… such a resolution to voter approval (see Ecker v Town of West Seneca , 87 Misc 2d 322, 384 NYS2d 613). Finally, we … 395; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfEmerging Manager Program
… managers based on a survey within the emerging manager community. Our program has also compiled an Emerging Manager … Public Equities | Private Equity | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance … in 11 counties in the State, including Nassau County. Public Administrators are responsible for … not covered by the Public Administrator’s appropriated county budget and prior to liquidating estate assets. The …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section 3.D - Accounts of … (GAAP)-basis account groupings (RPT_SW_ACCT_GAAP). The Tree Viewer is a read-only component of the SFS Tree Manager folder. All SFS users have access to Tree …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewComptroller DiNapoli Releases School District Audits
… education; health insurance and social security each year by cumulative totals of approximately $6.45 million. Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … these students did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and … our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… cybersecurity training. Elmwood Village Charter School – Building Acquisition (Erie County) The building selected by the board appears to meet all of the … not completed. As a result, the board paid more for the building than the appraised value. Islip Union Free School …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f