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Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … officials maintained complete and accurate inventory records for and monitored the Districts capital assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… of our audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through … Board did not perform an annual audit of the Supervisor’s records and reports, as required by law. Key Recommendations … his financial duties and ensure that his accounting records are accurately maintained in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… Debt proceeds for two water districts were deposited in a bank account for the water fund and not in a separate bank account as required by the Local Finance Law. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Covington – Town Supervisor (2013M-371)
… financial operations. The Supervisor did not prepare Bank reconciliations. The Supervisor did not submit adequate … financial duties, subject to Board approval. Prepare bank reconciliations and periodically submit the bank reconciliations to the Board for its review. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… were implemented. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Related Audits/Reports of Interest New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… support through personal income tax check-offs including fish and wildlife programs, missing and exploited children … by the Department of Environmental Conservation, for fish and wildlife management. DiNapoli’s report, coming after …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesState Contract and Payment Actions in January
… Interest auditors. Office of General Services – Design & Construction $18.7 million with Con-tech Building Systems … for the indoor sports complex and Kenneth P. LaValle Stadium at Stony Brook University. $3.6 million with Upstate … improvements at SUNY Cortland. $1.3 million with Nafees Construction Corporation for restroom upgrades at SUNY …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryOpinion 92-53
… Comptroller is not required to approve a distribution formula adopted by the county. You state that a county … pursuant to Tax Law, §1262(c), of the new distribution formula which is outlined in county's resolution. Initially, … approval is required of the county's new distribution formula, we note that section 1262(c) provides that when …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … the adopted budgets but instead transferred at year-end. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases May State Cash Report
… according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. Total … after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… District , Rochester Career Mentoring Charter School and the Tully Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … School District Rochester Career Mentoring Charter School and the Tully Central School District …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Local Sales Tax Revenue Slows in 2016
… by $80 million in the first half of 2016, which accounts for the majority of local sales tax growth statewide. Of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Rutland Fire District – Board Oversight (2017M-262)
… services to approximately 3,060 residents over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Village of Cayuga Heights – Board Oversight (2014M-292)
… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Vendor Responsibility Forms
… System Forms Agency Notice of Intent to Participate in the VendRep System (PDF) - Identifies those agencies that intend to participate in the VendRep System and the person in the agency authorized to submit the form. Online Services …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsTown of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … review pending cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76State Agencies Bulletin No. 1140
… (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State health insurance. Affected Employees Employees currently … beginning January 1, 2012, employees with proof of other health insurance may elect to opt-out of State health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-payments