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State Comptroller DiNapoli Releases Municipal Audits
… and lodging in, among other places, Dallas, Indianapolis, Las Vegas, and Nashville; $32,093 for service and maintenance …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… finds that New York’s Tuition Assistance Program (TAP), the state’s primary need-based grant program for college … not kept pace with inflation or rising tuition costs since the 2008-09 academic year (AY) and that undergraduate TAP … of New Yorkers attend college, but it’s falling behind the realities of today’s costs,” DiNapoli said. “Updating …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases School District Audits
… limit of 4%. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals … the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Statement on Rosh Hashanah
… I would like to take this opportunity to wish all of my friends in the Jewish community a happy, peaceful, prosperous …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement … Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededAccounts Payable Advisory No. 55
… provided, the SFS will populate the Invoice Received Date with the MIR date from the bulkload transaction. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the … on Separation of Duties, please refer to GFO Chapter XI-A, Section 1.A – Separation of Duties . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 91-30
… against the town for payment (see 1980 Opns St Comp No. 80-633, p 171; 1974 Opns St Comp No. 74-1363, unreported; 27 … 103(3) (see 1981 Opns St Comp No. 81-113, p 116; Opn No. 80-633, supra ; 1974 Opns St Comp No. 74-1363, unreported; 27 … is pertinent in this instance is contained in subdivision 1(b) of section 802. That section provides an exception when …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: School Bus Safety Needs Improvement
… State Comptroller Thomas P. DiNapoli released an audit today that examined seven upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers are completing required training and drug …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Comptroller DiNapoli Releases Audits
… Department: Audit of the Tuition Reimbursement Account (TRA) for the Five Fiscal Years Ended March 31, 2018 (2019-S-3) The TRA’s financial statements represent, in all material … the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Opinion 88-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … an employee of an incorporated engineering firm with which the town has contracted for services has a prohibited conflict of interest in the towns contract with the firm …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… – Reflects the type of business relationship the vendor has with New York State. ( Section 4.A - Vendor … a government entity or program which “certifies” a vendor has met certain requirements. A vendor can have multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting Application, ( … to report reconciled bank account information needed for the State’s annual financial statements. Agencies are … statement balances must be obtained and reconciled and the reconciled bank account balance(s) must be provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… services. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… monitored the waste water treatment plant (WWTP) project. Key Findings The Board properly planned the WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that addressed … monitored the waste water treatment plant WWTP project …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard … policy. Monitor online banking user compliance with the District’s acceptable computer use policy (AUP). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … District did not receive about $68,200 for reimbursements to which it was entitled. Although the District provided …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215