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Johnson City Central School District – Financial Condition (2015M-204)
… in Broome County. The District, which operates four schools with approximately 2,600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… our audit was to review the District’s procurement process for the period July 1, 2014 through May 31, 2016. Background … an elected seven-member Board of Education. Expenditures for the 2015-16 fiscal year totaled approximately $63.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Newcomb Central School District - Claims Audit (2023M-159)
… Key Findings District claims were not properly audited in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Online Services for Local Government
… districts. Provides the ability to filter and sort the online data display. Links to detail data reports and … time period and offers output to PDF and Excel. … List of online service available to local officals and the public …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial report, … prepare a report, at least annually, listing all personal property valued in excess of $5,000 disposed of during the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. State Education Department … who made false statements or representations to obtain benefits to which they were not entitled. New York Power … implemented, and three were not implemented. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Deposit , Multiple Dwelling Property Inspections , Orleans County Soil and Water Conservation District and the City of … and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… New York State Comptroller Thomas P. DiNapoli today announced an … New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead … 1978. Learn about the Oil Spill Fund: http://www.osc.state.ny.us/about/oil-spill-fund … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… a head start on saving for college. It’s never too early or too late to lay a foundation for a student’s future.” New … such as rollovers to another state's 529 plan or nonqualified withdrawals. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesCompliance With the Enough is Enough Act
… (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … compliance with Article 129-B on its website. DSP is charged with establishing a sexual assault victims unit to … college students. Key Recommendation To SED: As soon as is practicable: Collect aggregate incident data from covered …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count," DiNapoli … years. However, as a special act district with no fund balance to rely on, there is a risk that the decreasing …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … Funds (Warren County) The board's use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Maritime College Review of PCard Transactions and TCard Expenses
… The cardholder’s supervisor must review the monthly card statement and receipts and authorize those charges by signing the Visa Card statement before it is sent to Accounts Payable. Furthermore, … Program to provide their employees with a mechanism to pay for travel expenses. Traveler responsibilities include …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… and therefore more expensive than others. When a patient is designated to a lower (and therefore less costly) … 94 (of the 297) selected inpatient stays by about $7.8 million, primarily because hospitals billed Medicaid for … of overpayments from the sample that was reviewed, there is high risk that Medicaid overpaid many other inpatient …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsComptroller DiNapoli Releases Municipal Audits
… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life … enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-180
To explain OSC and agency procedures for the use of the leap year salary calculation
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-180-leap-year-salary-calculation-fiscal-year-2011-2012-sunyDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… the New York State Police for partnering with us to hold this individual accountable. I urge other fire departments to … for. The audit concluded that Hilchey was able to carry out the scheme because the Fire Department board failed to … response is included in the audit. To read the audit, visit: …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-year