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Review of the Enacted Budget: State Fiscal Year 2021-22
… 2021-22 relies on substantial new resources from temporary tax increases, including a three-year increase to corporate … franchise tax rates and a seven-year increase to personal income tax rates for high-income earners. Together these … to set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and … the district is incurring only necessary overtime costs. While the district’s payroll instructions state that … source in the annual budgets from 2011-12 through 2015-16, but the district’s operations did not always use the fund …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Management of General School Funds (Follow-Up)
… bank account. In addition, we concluded that the school principal had not established basic accountability for … for improving for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have made …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… a District-wide annual inventory, including textbooks on loan to nonpublic school students, and ensure nonpublic … corrective action. Appendix B includes our comments on issues raised in the District's response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… in excess executive compensation. League Treatment Center (LTC): Compliance with the Reimbursable Cost Manual (2018-S-56) LTC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsThe Child School – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June 30, 2011. Background The School provides special education … their annual CFRs. For the three fiscal years ended June 30, 2011, the School claimed about $26 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualSouthside Academy Charter School – Board Oversight (2013M-318)
Southside Academy Charter School Board Oversight 2013M318
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Afton Central School District , Chateaugay Central School District , Deer Park Union Free School District , East Syracuse-Minoa Central School District , Edwards-Knox Central School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … assets. The district unnecessarily has online banking access for all of its bank accounts. In addition, district … banking. Haverstraw-Stony Point Central School District – Financial Condition (Rockland County) Since early 2000, the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of … past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the district not …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… totaling $35.6 million as of June 30, 2015, four of which were overfunded. Island Trees Union Free School … in the annual budgets. Auditors also found that BOCES can manage its software more effectively and efficiently. … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2022-S-1 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector … Rx Drug Rebate Revenue Remitted to the Department of Civil Service Report 2022S1 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilState Comptroller DiNapoli Releases State Audits and Examinations
… Program: Awarding Housing Units and Maintaining Waiting Lists (Follow-Up) (2016-F-25) An initial audit issued … used by HPD staff to place applicants on development waiting lists. In a follow-up, HPD officials made …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … reviewed, department officials obtained and reviewed backup documentation to verify that services were performed … instead of financing them through the operating budget. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174