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Frontier Central School District - Procurement of Professional Services (2018M-98)
… for procuring professional services. The District selected and paid nine professional service providers … documented evidence for how or why those vendors were selected. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mAndes Central School District - Cafeteria Operations (2019M-26)
… [read complete report - pdf] Audit Objective Determine whether District … The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… led by New York State Comptroller Thomas P. DiNapoli and the Church of England’s investment fund, the Church … week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… New York’s health departments are not consistently enforcing the state health code for eateries and other establishments nor explaining why violators are not being punished, according to an audit released today by … New Yorks health departments are not consistently enforcing the state health code for eateries …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyState Comptroller DiNapoli Releases Audits
… (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly … refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if performance measures were … is located in the Southern Tier and has a population of approximately 101,500. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… Overview and Policies: This section provides agencies with guidance on obtaining historical data for payments made … of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerBethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Horseheads Fire District #1 - Board Oversight (2019M-82)
… [read complete report - pdf] Audit Objective Determine whether the Board … multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Ethics Oversight (2020-MS-1)
… oversight. For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards … not provide ethics training to all officers and employees. 90 percent did not comply with all of the GML requirements we …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Alden Central School District – Fuel Management (2024M-90)
… not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Broadalbin Youth Commission - Financial Operations (2018M-19)
… the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village officials did not enter into a written …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Crown Point Central School District - Claims Auditing (2018M-76)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Lake Pleasant Central School District – Payroll (2016M-8)
… July 1, 2014 through September 30, 2015. Background The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton … Lake Pleasant Central School District Payroll 2016M8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… and one vacant seat. 2 The School Business Executive is a Greater Southern Tier Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… Department officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately … bills approved for payment. Key Recommendations Segregate cash receipt and disbursement duties. Deposit all money …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… vast and complex with plenty of opportunity for waste and abuse,” DiNapoli said. “My auditors found several cases in … and whether money should be recovered because of errors, abuse or fraud. In 2015, DiNapoli’s auditors identified …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… claimed nearly $1 million in expenses that did not qualify for reimbursement from taxpayers, including bonuses that were … referred our findings to the State Education Department for recovery of this money.” Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expenses