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XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… equipment and software maintenance contracts; Determining price reasonableness for those contracts; and Essential … complex vendor proposals and who are adept in negotiating contract prices. EQUIPMENT MAINTENANCE Equipment maintenance … performed at specific time intervals defined in the contract. Remedial maintenance, on the other hand, includes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… [read complete report - pdf] Audit Objective Determine whether … services obtained from seven providers who were paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from 11 purchase contract …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through … has not adopted written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely … the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Financial Condition Audits Schools
… View audits that examine the financial condition of school districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/schoolsState Comptroller DiNapoli Releases School Audits
… Since school officials did not procure goods and services in accordance with the established policy and procedures, … there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. … exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… governed by the Board of Education (Board) which comprises nine elected members. The District operates nine schools and has approximately 6,200 students and 1,680 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… Objectives To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation … To determine whether Medicaid managed care organizations inappropriately paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsDryden Central School District – Financial Condition (2013M-396)
… Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… used equipment was sometimes donated or sold at state auctions, but ITS now destroys discarded equipment, even in …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityGarrison Union Free School District – Information Technology (2023M-127)
Determine whether Garrison Union Free School District (District) officials secured the District’s network user accounts, established physical controls and maintained inventory records for information technology (IT) equipment, and developed an IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garrison-union-free-school-district-2023-127.pdfNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… current and retired state, city, and municipal government employees and their beneficiaries. “As investors, we’re concerned that many fossil fuel companies are responding to global warming’s … produce emissions that contribute to it. But when asked how laws and regulations to prevent climate change may affect …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryGreenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials had adequate controls to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during our … Determine if District officials had adequate controls to safeguard …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223IX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in … follow: Provide guidance and establish policies relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to all state departments and agencies receiving federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTown of Newfane – Supervisor's Financial Records (2017M-7)
… of our audit was to review the Supervisor's financial records and reports for the period January 1, 2015 through … and the Town's CPA firm to maintain the Town's accounting records and perform the Town's financial reporting without … secretary's and the CPA's work to ensure that accounting records are timely, complete and accurate. Provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how myths and …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… $962,000 to $1.8 million over the 4 percent statutory limit. While District officials appropriated a total of $5.5 … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli Honors Community Leaders During Italian Heritage Celebration
… When he came to the United States, he became a licensed real estate broker in the state of New York and formed the Capicotti …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebration