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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as … improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Officials also …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Privacy and Security of Student Data
… Objectives To determine if the State Education Department (Department) consistently follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State school …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfTown of Cicero - Procurement (2020M-8)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts totaling … $1.1 million. Did not obtain quotes as required by the procurement policy for eight purchases totaling about …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfThree Years of the Fiscal Stress Monitoring System - Results for Municipalities with Fiscal Years Ending on December 31, 2014
In September 2015, OSC released the third annual set of Fiscal Stress Monitoring System (FSMS) scores
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0915.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfTown of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… of property and transferred proceeds totaling $420,713 to the County. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfChildren’s Center for Early Learning - Compliance With the Reimbursable Cost Manual (2011-S-21), 90-Day Response
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were calculated proper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-11s21-response.pdfIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 2000-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Village of Palmyra - Justice Court Operations (2019M-202)
… complete report - pdf] Audit Objective Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Village of Dering Harbor – Board Oversight (2020M-29)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29