Search
Livonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Selected Employee Travel Expenses
… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… details of the upcoming New York state General Obligation bond issue totaling $541.1 million. A competitive sale of … projects authorized by the following voter-approved bond acts: Pure Waters, Environmental Quality (1972), … projects authorized by the following voter-approved bond acts: Clean Water/Clean Air (1996), Rebuild and Renew …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOpinion 89-46
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility … The qualifications for holding a town office are contained in Public Officers Law, §3 and Town Law, §23. Public Officers … Law, §3 and Town Law, §23, a person must be a U.S. citizen in order to qualify to serve as a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomDiNapoli Releases Bond Calendar for First Quarter
… which is for refunding purposes. These anticipated sales in this first quarter compare to past planned sales of $5.32 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Funds Fund overall return in the second quarter of the state …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases School Audits
… District and the Yorktown Central School District . "In an era of limited resources and increased accountability, … the source, date, amount and purpose of collections. In addition, the board did not appoint a faculty auditor to … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly … covered the fiscal year ended June 30, 2013. Background Summit provides a wide range of services to children with … To determine whether the costs reported by Summit Educational Resources Summit on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualAmusement Park and Fair Ride Safety
… timing of our testing which inhibited us from conducting site visits during most of the operating season, precluded us … during the 2014 operating season. Key Finding We conducted site visits at 53 locations across the State covering almost …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, according to a report released … New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsJowonio School – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two … services to children with disabilities between three and five years of age. Jowonio is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education services to children with disabilities between the ages of three and five years. … Special Class and the Preschool Integrated Special Class (Programs) we audited. Key Findings We identified $39,050 in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… and the Plainview-Bethpage Central School District . “In an era of limited resources and increased accountability, … were entitled and unused leave payouts were generally made in accordance with collective bargaining agreements and … $24 million of fund balance, which should have resulted in planned operating deficits each year. However, because the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … city of Amsterdam failed to file its financial information for the 2014 fiscal year and could not be classified. To … September, DiNapoli will release the updated fiscal scores for all counties, towns and the majority of cities in New …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… is asking any states that might have its products on hand for such purposes to return them. The company detailed its … whereas others have lax controls. We commend Akorn for taking steps that go beyond our request to protect its … companies’control over the sale of their drugs for potential use in executions. DiNapoli has filed a similar …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsNational Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal … March 2020 through January 2024. About the Program The Office of Temporary and Disability Assistance (OTDA) is … To determine if the Office of Temporary and Disability Assistance has met federal …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-security