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State Comptroller DiNapoli Releases School District Audits
… adequate accounting system for the district’s funds. As a result, district officials cannot ensure that collections are … continuously grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3% of the next year’s …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Controls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfOpinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION … payments are to be paid from moneys appropriated from taxes levied for the current fiscal year. This is in response …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11NY Full-Time Equivalent Employees Dashboard
… salaried and hourly employees that are active or on leave with pay during a representative pay period, such that …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardOpinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… controls over the Department’s financial operations for the period January 1, 2013 through March 5, 2014. … the President to co-sign checks along with the Treasurer for amounts in excess of $500; the Secretary-Treasurer was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… in the Town of Ira in Cayuga County. The Town contracts with the Department, which has a four-member Executive Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mKing Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… Background The Green Tech High Charter School is located in the City of Albany and is governed by a seven-member Board … not reconciled to the students’ residency documentation on file. School officials do not prepare the tuition bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January … independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectGlenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … issues and properly reported water test results to the New York State Department of Health. Auditors, however, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use rewards or points accumulated from the purchase of goods or services for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : … create a smooth experience for both agencies and vendors doing business with NYS. References : Guide to Financial … and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationOpinion 95-23
… audited by the town comptroller, may, in determining the form of vouchers to be presented for audit, permit the … claim. This is in response to your inquiry concerning the form of vouchers presented to the town board for audit under … a town may be paid unless an itemized voucher in the form prescribed by the town board, or by the town comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates two schools … and to immediately tag IT assets and record them in the inventory system. … Island Park Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetOpinion 2009-2
… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State … LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the … at 43; Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2State Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… through New York State of Health (NYSOH), New York's online health insurance marketplace and the remainder were …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insurance