Search
University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… our audit was to examine the School’s student enrollment and billing process for the period July 1, 2011 through July … School for Young Men is located in the City of Rochester and is governed by a 10-member Board. The School’s budgeted … Key Finding We selected a random sample of 25 students and found that the School did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Departments’ internal controls over cash receipts and disbursements for the period January 1, 2011, to … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … fiscal year were $73.9 million. Key Findings Cash receipts and disbursements were not processed in accordance with the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andVirtual Currency Licensing (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … (Report 2022-S-18 ). About the Program The Department of Financial Services (DFS) is New York State’s financial … To assess the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followTravel Advisory No. 9
… Subject : Taxability of Transportation Expenses Reference : Guide to Financial … Operations, Section XIII.6 – Potential Consequences of Assigning an Incorrect Official Station Guidance : The Office of the State Comptroller updated Section XIII.6 – Potential … Taxability of Transportation Expenses …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted for during the … Central School District Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July … Bay, Nassau County. The District operates five schools and has approximately 3,025 students. Projected expenditures … duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… Fire District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period … the statutory framework established for fire districts and can create a clear structure for managing investments and improving oversight and accountability. A comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Clinton Central School District , Jordan-Elbridge Central … School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, it's …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today that the former treasurer of the Durhamville Fire Department, Kimberly Simchik, pleaded … of the plea, she will pay restitution of just over $92,000 and faces 1 to 3 years in jail at sentencing. “Kimberly …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000Human Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … Practices (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2017-S-46 ). About the Program The Department of Health (Department) administers the State’s Medicaid … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … To assess the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … Inc, and the Queens Child Guidance Center by the Office of Alcoholism and Substance Abuse Services (OASAS) for the … Determine the extent of implementation of the 7 recommdtns incl in our report …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s … Key Findings The Board overestimated appropriations and transferred nearly the entire operating surplus to the … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … were appropriately procured, properly audited and approved, adequately supported and for valid District … disbursements were appropriately procured properly audited and approved adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Payroll Improvement Project Bulletin No. PIP-002
… Purpose The purpose of this bulletin is to inform agencies of changes to the Reserve EMPLID process for online … are affected. Effective Dates The changes are effective as of the Payroll Upgrade 9.2 Go Live on March 15, 2021. … The purpose of this bulletin is to inform agencies of changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeOpinion 88-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (mayor's purchase of real … Whether a prohibited conflict of interest would arise if the mayor of a village in his …
https://www.osc.ny.gov/legal-opinions/opinion-88-29State Agencies Bulletin No. 2181
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2023 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… Purpose: The purpose of this bulletin is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax … Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2