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State Comptroller DiNapoli Releases Municipal & School Audits
… districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board and supervisor also did … project expenditures, seven districts will not benefit from approximately $835,000 in state aid to they should …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in … improvements could be made to prevent TPHI overpayments from occurring. DOH and OMIG officials made minimal progress … or put in place additional controls to prevent claims from being inappropriately paid under the Commercial Plan, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Finds Schools Falling Short on Emergency Planning
… My auditors looked at a sample of big and small schools in urban, suburban and rural settings. We found too many … in place will require more guidance and more resources from state policymakers. I urge the State Education … efforts at 16 school districts and two charter schools from 2017 to 2018, and 2019 for one school district. These …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningComptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … by the meal sales. The district reported deficits in its school lunch fund totaling more than $230,000 over the … expenditures and used very little of the revenue from the districts’ wind power agreement to reduce real …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsIX.12.C State Responsibility – IX. Federal Grants
… programs have designated CMIA contacts, usually located in the budget or finance office, who are regarded as the … the state’s response, possibly including participation in negotiations with Treasury Department or other federal … liabilities will be paid to the Federal Government from General Fund appropriations provided for such purpose. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilitySecurity Over Critical Systems
… of real and personal property to further conservation, outdoor recreation, historic preservation, and waterfront and … that improve State park facilities, enhance access to outdoor recreation and environmental education, preserve …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsAccuracy of Reported Cost Savings
… local law enforcement agencies. These activities result in reported cost savings to the Medicaid program. There are … supported, we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a result of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … lowest reasonable costs to obtain the benefits intended from such expenditures. Key Recommendation Examine written …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Accounts Payable Advisory No. 70
… a contract with Key Bank to print and mail checks paid from the State’s general checking account (“A” Warrant … check printing facilities close due to an emergency. In such an event, the State will process check payments … overnighted to the same address, Key Bank will mail them in one envelope. Special Handling checks can only be …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventPutnam County Industrial Development Agency – Management Practices (2013M-257)
… of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices for the … Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report submitted to … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementEndwell Fire District – Controls Over Financial Operations (2013M-277)
… a district corporation of the State, distinct and separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … the District’s financial condition. We found deficiencies in the manner in which the Board budgeted for operations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … wildlife habitat, help control and prevent water pollution from non-point sources, and manage erosion control and other … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of … does not audit and approve claims before they are paid from the administrative checking account (ACA). The Board …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… (Managers) must ensure that all services are provided in accordance with service provider agreements and that … and Tioga) were not monitoring service provider agreements in accordance with managements’ monitoring expectations. The … quality. Twelve contracts of the 30 reviewed (40 percent) from five Departments included performance measures and only …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … also need to be improved. Our review of fuel records from June 2011 through December 2011 disclosed that about …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Ellicott – Justice Court (2015M-111)
… April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a population of approximately … The Court reported collecting approximately $953,000 in fines, fees and surcharges during our audit period. Key … did not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Accounts Payable Advisory No. 3
… through regional offices located at various addresses in New York State (e.g., entities such as Time Warner Cable … These vendors and their unique requirements are included in the Guide to Financial Operations (GFO), Chapter XII - … Sequence on the Invoice tab of the voucher for the address from where the vendor mailed the invoice. Select the address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceState Agencies Bulletin No. 777
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87 and 97 … employees will continue at 1.3% of earnings as referenced in Payroll Bulletin No. 646 issued June 30, 2006. Agency … when an employee’s percentage of time worked changes (i.e. from part-time to full time or vice versa) or an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/777-civil-service-employees-association-csea-dues-and-agency-shop-feeXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… facility, building number, floor) Fund and account from which purchased Quantity Method of acquisition Method of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsContract Advisory No. 27
… (ACH). Therefore, payments being made against purchases from these centralized contracts must be made via ACH. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts