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Newburgh Enlarged City School District – Financial Management (2025M-32)
… raised in the District’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report must be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… to adequately audit travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear and thorough travel policy that applies to all … board. If actual expenditures are less than the amount advanced, the employee should return the surplus upon …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up) (2019-F-59) An … for special education services within the required 60 school days for 18 percent of the eligible students in school … year 2016-17. Noncompliance ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsLong Island Experienced Gains in Farms and Farmland
… This is especially true on Long Island. It was the only region in the state to see the numbers climb for both farms … same timeframe. There are 34,468 acres of farmland in the region, an 11% increase from 2017. Strong growth in farms and … offset losses in Nassau County to make the Long Island region the only one in the state to see growth in both …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandSyosset Central School District - Payroll (2018M-42)
… [read complete report - pdf] Audit Objective Determine if officials ensured … paid and benefits provided to employees. Except for minor deficiencies discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… and detailed financial information. Key Findings Detailed budget to actual reports are not provided to the Board … are not prepared timely. Key Recommendations The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with … and services procured by the New York State Office of General Services (OGS) for use by all agencies and other … in order to create an accurate NYS Contract #. The OSC Bureau of Contracts can provide assistance in making this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsComptroller DiNapoli Releases School Audits
… $2.2 million (11 percent), exceeding the statutory limit. This trend is projected to continue through 2015-16. The … to keep the unrestricted fund balance within the limit. This accounting practice understates the true amount of the … appropriate to use written requests for proposals, written quotes or verbal quotes. Additionally, the policy and …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 88-68
… This opinion represents the views of the Office of the State … as defined in that statute. It has been the position of this Office that such applications do not result in a section … to the extent known to the applicant. For the purpose of this section, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Comptroller DiNapoli Releases State Audits
… his personal property and rental payments for unoccupied apartments. Sky Light officials cannot account for over … Light officials did not make all required visits to client apartments. Auditors identified several potential safety …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… was not adequately overseeing and monitoring the timely installation and removal of sheds or ensuring that sheds were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed … like food and housing. Since 2014, poverty rates in New York have surpassed the national average. In 2021, the …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeComptroller DiNapoli Releases State Audits
… determined that Metropolitan was overpaid $581,315 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… This opinion represents the views of the Office of the State … of user fees to finance costs of the water district. In this regard, we note that Town Law, §207 prescribes a …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , Spencer-Van Etten Central School … announced his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1891
… is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or … from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding certificates … (Tax Withholding and Estimated Tax) and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… row with a valid effective date for 2022. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special … row with a valid effective date for 2022. Federal Form W-4 Version should be set to ‘2020 or Later.’ Under the Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… our comments on the Company’s response. We conducted this audit pursuant to Article V, Section 1 of the State … action plan (CAP) that addresses the recommendations in this report and forward it to our office within 90 days. For … the Board to make the CAP available for public review. 1 This is cash used at the beginning of fundraisers, generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… included sales tax totaling $228.District officials told us they were aware that sales taxes were paid on certain … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53