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Opinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … disabilities who are between the ages of 3 and 5 years. For purposes of this report, these programs are collectively …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information and … the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background The New York State Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … or through DOH’s Health Electronic Response Data System (HERDS). In addition, District officials did not post …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… Audit Area A village board must develop realistic budgets for financial stability, public trust and transparency; … sources (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected … during this same period, the Board adopted budgets for the general, water and sewer funds that appropriated a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… over the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of … the front line in addressing this crisis and responsible for providing, certifying and inspecting vital addiction services for more than 680,000 New Yorkers each year. Residential …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … pre-signs blank checks and does not review the claims for which checks are written. Village of Fort Johnson – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and in a timely manner. As a result, officials do not have assurance that all collections at the golf course were … opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… system to get into the high school programs that fit their needs and to give them the best opportunity for a …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date of the test. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and Family Services (OCFS): … from the original audit. State University of New York, University at Buffalo: Procurement Practices …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … (1,396), Fire Department (17,095), Administration for Children’s Services (6,455), Department of Health and … a reported decline of at least 50% of tracked services. For example, the Law Department saw the number of cases …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Freedom of Information Law (FOIL)
… State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: Written requests may be … records and how you want them sent (e.g., mail, email or fax). We will notify you of any charge for reproducing any … you. Include your email, mailing address and a telephone number where you can be reached during business hours, even …
https://www.osc.ny.gov/help/foilVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… chartfields are required: PCBU Project ID Activity Analysis Type The Analysis type used with a revenue account code on the GLJE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersComptroller DiNapoli Releases Municipal Audits
… by the village’s water system, as measured by master meter readings, with the water billed to customers. For the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts