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Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … condition, budgeting decisions over the last several years have made the District susceptible to fiscal stress. Even … are close to depleting those funds. District officials did not update the District’s long-term financial plan to address …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Brighton Central School District – IT Asset Management (S9-22-6)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Masonville Fire District – Financial Activities (2020M-165)
… financial operations. Key Findings The Board did not provide adequate financial operations oversight. The … protected because the Treasurer used her personal computer to maintain District financial records and perform online … including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Comptroller DiNapoli Releases Municipal Audits
… Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … (Allegany County) The board relied on fund balance to finance part of the town’s operations, reducing unexpended …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Accounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal … payees totaling $600 or more in a single calendar year on Form 1099-INT. Consistent with the Guide to Financial … Code Title Category 58401 Prompt Payment Interest Non Personal Service- Interest Expense 58402 Interest on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports … reports it received were not accurate. The Board did not have complete, accurate and timely financial information. As …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116State Comptroller DiNapoli Releases Municipal Audits
… Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2002-11
… of the General Municipal Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … The mayor’s executive budget provides a more transparent accounting for new costs associated with collective …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetByram Hills Central School District - Fixed Assets (2019M-153)
… and accounted for properly. Key Findings The Board did not approve the disposal of assets with a book value of $4,483. District officials did not maintain up-to-date disposal records. Ten of 25 assets (40 percent) … assets with values that exceed the established threshold have a tag affixed identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsComptroller DiNapoli Releases School Audits
… and expenditures have not been aligned with historical or actual needs of the district. From 2009-10 to 2012-13, the … of fund balance would have in reducing fund balance or the property tax levy. Valley Central School District – …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Scarsdale Union Free School District – Overtime (2022M-105)
… B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Lyncourt Union Free School District – Information Technology (2020M-121)
… recovery plan. Key Findings District officials did not adequately manage network user accounts or develop and … interruption in operations. District officials should have: Disabled 17 of the 113 network user accounts we … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Rockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdf