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State Comptroller DiNapoli Releases Municipal & School Audits
… 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues were … with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to Programs and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… State Education Department (SED): Advanced Therapeutic Concepts Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the town’s disbursement controls. Auditors found that the 142 disbursements totaling $142,200 they … adjustments to be documented and retained. Auditors also found the board did not perform required annual audits. The … security cameras, computers, tools and equipment. Auditors found 30 assets totaling more than $104,000 did not have …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1259
… Purpose To provide agency instructions for processing the 2012-2013 Pilot Firearms Training and … be eligible to receive an incentive payment in return for participating in an agency-directed training program … and Safety Incentive Program payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1259-2012-2013-pilot-firearms-training-and-safety-incentive-program-paymentDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. … Twentytwo school districts were designated in some level of fiscal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressState Police Bulletin No. SP-209
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for … The new State Police bi-weekly, 8 Year Seniority Payment is included in the calculation of overtime compensation … Entry Payments > Overtime Compensation). If an employee is appointed to an ineligible position effective after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorDiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… Senator Sanders and Assemblymember Anderson for their leadership, as well as Ponce Bank and the banking groups that … and Assemblymember Anderson for their partnership and leadership. Together, we are ensuring that every community in …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandReal Estate Advisory Committee
… Real Estate Corporation JoAnn Hanson President and Chief Executive Officer Church Investment Group L. Duane Jackson … Member Alinea Capital Partners, LLC Rosey Miller Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeII.3.B Establish Control – II. New York State Financial Accounting
… by the Legislature, the State Comptroller will establish appropriation and segregation control records based on the … contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from prior … to the end of the fiscal year. For more information about appropriation accounting, lapsing periods, and liabilities, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any … balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… assets and summarize the results using a measurement scale; Estimate each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsContract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsChazy Union Free School District – Medicaid Reimbursements (2021M-166)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Town of Pawling – Procurement (2021M-17)
… for procuring professional services in their procurement policy. Seek competition for professional services obtained … $186,821. Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … reasonable intervals. Comply with the Town’s procurement policy and competitive bidding requirements when making …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Rocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Granville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Village of Hagaman – Claims Auditing (2022M-11)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Ellenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationVillage of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases … without having support to show funds were being expended for legitimate Village purposes and increased the risk for … Village Board of Trustees Board required adequate support for credit card claims …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173