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State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance, one-time state funding and the sale of property to finance its operations. In addition, the budget includes revenue estimates for income tax surcharge, sales and use tax as well as city and state mortgage tax that may not be …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Fund’s request that H&R Block disclose its spending on political activities. The Fund owns shares of H&R Block … evaluate whether their investment dollars are being spent on objectives that foster long-term value. This is an issue on which we will continue to engage our portfolio companies.” …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… invoices. Consult legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 … develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectExamples from GASB Statement 34 - Statement of Activities
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesElementary and Secondary Education – 2023 Financial Condition Report
… and Economic Security (CARES) Act. Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … of federal COVID-19 recovery funding disbursed to New York school districts was equal to 13.9 percent of State school … previous year. More than 557,000 votes were cast, with 663 district proposals being approved and 11 district proposals …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationDiNapoli & NYC Make it Easier to Save for College
… Kids RISE achieve its important mission." "This is great news for children and families. As the first in my family to … I understand the obstacles on the path to college and careers, and just how important it is for us to remove these …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials … Key Findings While School officials ensured resident district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the … January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … services to District residents. The District’s 2014 budget appropriations are $55,275, which are wholly funded …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… for New York taxpayers.” “Today’s guilty plea is the latest in my office’s joint partnership with Comptroller … Bureau Investigator Joel Cordone and Investigator David Buske, with support from Supervising Investigator …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicEast Greenbush Central School District – Leave Accruals (2021M-177)
… ] Audit Objective Determine whether East Greenbush Central School District (District) officials properly accounted for employees’ leave accruals and correctly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Town of Groton – Long-Term Planning (2022M-113)
… of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs. Key Findings Town officials did not … of major highway equipment reviewed, five trucks accounted for $81,250 (76 percent) of total repair costs during the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113State Comptroller DiNapoli Releases Municipal Audits
… not maintain accurate and consistent capital asset records to ensure district assets were monitored and safeguarded. … (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also … and reports it received were not accurate. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace announced that two former officials at the Greenburgh-Graham Union Free School District, which serves at-risk students from … to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203State Contract and Payment Actions in October
… approved 1,677 contracts for state agencies and public authorities valued at $4.8 billion and approved more … repairs at the Empire State Plaza in Albany. Department of Health $2.5 million with Island Peer Review Organization Inc. … for Children Program. $2.5 million to The Children’s Law Center for the Law Guardian Legal Aid Program. Payment …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberTown of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … land and installed water lines, there is no existing water district or documented plans to establish a water district … unpaid rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … The Supervisor did not adequately monitor the work of the accounting firm with which the Board contracted to assist the …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220