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Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Supervision Account (Supervision Account) to support Bureau of Proprietary Schools (Bureau) operations. The Bureau monitors licensed private schools and registered …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Opinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases Municipal & School Audits
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … totaling $211,171. The town may have saved $3,891 on diesel fuel purchases if town officials had used the New York State Office of General Services contract to purchase diesel fuel. Additionally, the highway superintendent had a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to … balances from prior years. As a result, the general fund balance was overstated by $81,929. In addition, annual … million in nonrecurring revenue, such as appropriated fund balance, one-time state funding and sale of property, to …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… State Common Retirement Fund, which holds 1,249,849 shares in Aetna, one of the largest insurance companies in the United States, valued at $135.6 million. “In the … conducted advocacy campaigns both in support of, and in opposition to, candidates for political office. Aetna’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… to ensuring justice is served and that the stolen money is recouped,” said Thomas DiNapoli, New York State … hold Mr. Cecile and Ms. Murray accountable for stealing money from a federally funded program intended to benefit … to claim hours on their timecard based on the amount of money that was available in the Twilight budget, not on the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… Audit Results During the audit period, the District paid 51 employees a total of $477,000 for their unused leave … These errors were reported in submissions to the New York State Local Retirement System. Although these errors are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… accounting records using the modified accrual basis of accounting. Accounting records were not adequate to … Clerk-Treasurer did not provide monthly financial reports of receipts and disbursements to the Board. Key … revenues and expenditures using the modified accrual basis of accounting. Provide monthly financial reports to the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time …
https://www.osc.ny.gov/legal-opinions/opinion-91-21White Lake Fire District – Budgeting Practices (2013M-156)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or other control …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disaster Work
Accounting for Registrar Fees By City Clerks, Town Clerks and Village Clerks Who Are Unsalaried Registrars of Vital Statistics and Accounting for Emergency Disa
https://www.osc.ny.gov/files/local-government/publications/pdf/disaster.pdfOpinion 90-60
… -- Solid Waste Facility (validity of installment purchase contract to finance recycling center under General Municipal … 120-w: A county may enter into an installment purchase contract to finance the construction of a recycling center … law, general, special or local relating to the length, duration and terms of contracts which a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Controls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals Corporation (H+H) has … costing $1,000 or more must be tagged and the tag number recorded in FAM. When equipment is disposed of, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … our investments, at risk,” DiNapoli said. “While Citizens United removed certain restrictions on corporate political … is the third largest public pension fund in the United States with estimated assets of $184.5 billion as of Sept. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingVertus Charter School – Information Technology Asset Management (2025M-9)
… authority as set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9External Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfPersonal Income Tax and Property Tax
… and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred … approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … data files containing credits. In accordance with Real Property Tax Law, ensure eligibility determinations are …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s … actions if it determines that the amount was not correct. Do not conduct fund-raisers for NFP organizations and have a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. Background The … created to provide shared educational programs and services to 15 components school districts. BOCES is … space for the 2015-16 fiscal year total approximately $1.3 million. Key Finding Prior to entering into six …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-property