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Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s … its charter from the Board of Regents of the New York State Education System in 1969, is governed by an appointed … audit of claims prior to payment and ensure that the Secretary documents the approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … close of the fiscal year in which they are made. … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over … 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … investigate and resolve any discrepancies. … Plattsburgh Public Library Circulation Desk Cash Receipts 2015M8 …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8State Comptroller DiNapoli Releases Municipal & School Audits
… in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials did … not properly approve, monitor or control overtime costs of WTP employees, water customers may have been unnecessarily …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… General’s investigation was conducted by Special Counsel Nicholas Suplina under the auspices of the Taxpayer … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … Comptroller DiNapoli Attorney General …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementOpinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … bidding monetary thresholds to be exceeded. The bidding statute applies both to direct expenditures, and indirect … generally have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… five elected members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Comptroller Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on $138 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education … rates. We found that Parsons’ independent certified public accountant refrained from expressing opinions on Parsons’ …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursablePlattsburgh City School District - Procurement (2019M-198)
… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198State Contract and Payment Actions in July
… with D&H Excavating, Inc. for pavement resurfacing and drainage repairs in Erie County. Major Payments Approved Tax …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julyHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-hillside.pdfDiNapoli Announces State Contract and Payment Actions for February 2016
… office approved 1,739 contracts valued at $3.25 billion and approved 4.3 million payments worth $10.4 billion in … State Fairgrounds facility rentals for events including a boat show, RV show and the Sportsman’s Expo. Council on the … million to McCann Erickson USA Inc. for media planning and buying services for traditional NYS lottery products such as …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… in the past 20 years. The results underscore the need for school districts to swiftly invest significant resources … rate dropped 1 percentage point for English language learners but rose by 1 percentage point for students with … . 2 New York State Department of Education (NYSED), NYS 2021-22 Report Card Glossary and Guide, at …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryCity of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … incur additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them … The water fund may be subsidizing the general fund for services not related to the water fund by as much as $3.7 …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … Ensure that costs reported on future CFRs comply with all Manual requirements, as well as the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOpinion 93-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … rule of statutory construction, however, that a statute must be construed as a whole and that statutory words … which may be contracted by a municipality, school district or fire district (see also State Constitution, art …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Financial Condition and Outlook
… Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, … fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, 2012 totaling $853.2 million. The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess BOCES aid for their component districts for facility rental costs This occurred because they improperly included total facility rental revenue received by BOCES withou
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22