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Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Mill Neck – Financial Management (2014M-358)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through May 31, 2014. Background … has a general fund budget of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not … underestimated revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Vendor File Advisory No. 11
… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationState Comptroller DiNapoli Releases School Audit
… not determine whether all money collected was accounted for, properly remitted and deposited. Other than minor … exceptions, disbursements were properly supported and for legitimate purposes; however, ECA deposits were not … of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 2007-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … the American with Disabilities Act of 1990 fall within the professional services exception to competitive bidding … Whether the procurement of paratransit services by a county falls …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , … State Comptroller DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and structure of these agreements may not be known for some time. This plan is a strong starting point for the … While the Mayor and the Governor agree that universal full-day prekindergarten and after-school programs should be …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planCollege Readiness (Follow-Up)
… determined to be college ready has continuously lagged. For example, in 2019, while NYCPS reported 77% of high school … in their first year of college, as well as the ability for high school students to demonstrate the knowledge and … Being college ready helps students be better prepared for the post-secondary pathway they pursue after graduating …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… Program implementation, a Health Home is the central point for directing patient-centered care and is accountable for reducing unnecessary health care costs. A Health Home is … administers New York’s Medicaid program and is responsible for overseeing the Program and ensuring Health Home providers …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for the provision of services their members require. The …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… system developed and operated by MTA Headquarters for use by all agencies to report on contractor and … MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for issuing guidelines on ACE. Each agency has the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of … Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … and the use of kitchen ovens and space heaters to address insufficient heat can cause fires and pollute …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… implementation of CPSS improved the payment experiences for the public and promoted time and cost savings for City agencies. The audit covered the period from July … and Payment Services, is to deliver a citywide service for the acceptance of payments and related business …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, … fleet. Non-revenue service vehicles (vehicles) are used for purposes other than customer transportation, such as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesDiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for 2021, covering all counties and towns, 44 cities, and 11 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal & School Audits
… next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 were not properly accounted for during …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0