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Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … District officials established effective procedures to ensure that claims are adequately documented and … for legitimate District purposes and are approved prior to payment. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitEast Greenbush Central School District – Claims Processing (2015M-302)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. … that claims are adequately documented and supported, for legitimate District purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Nyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for … Nyack Union Free School District is located in the Towns of Clarkstown and Orangetown in Rockland County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundState Agencies Bulletin No. 1995
… by Payroll Bulletin No. 1995.1. Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … and Technical Services Unit (BU05) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Auditors Find Safety Hazards at Pre-K Facilities in New York City
… by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal Pre-K … expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … had protruding nails and staples. A student was injured when his hand was caught on one of the nails and required …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… Educational Services . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and … or known trends but instead overestimated expenditures by almost $2.7 million from 2011-12 through 2014-15. The … improve their billing process for nonresident students by determining actual attendance dates. Auditors reviewed 10 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… services while providing vital assistance to older people with cognitive or physical impairments in a safe and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsComptroller DiNapoli Releases Municipal Audits
… financial plan has not been developed. Columbia County – Payroll (2014M-121) Auditors found that the county overpaid …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… . Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… New York state in connection with the state's two percent tax on fire insurance. For years, Munson was able to conceal …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 97-22
… those of the Board of Trustees of the State University of New York. Any city, county, intermediate school district, … such as a county, acts through its local legislative body or board when establishing or electing to participate in … community colleges (see also 8[B] NYCRR §§604.1, 604.2). Among other things, the board of trustees of a community …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-2
… opinion. CITIES--Fees (exemption from parking meter fees for city officials) PARKING AND TRAFFIC REGULATIONS--Parking … Regulations (exemption from meter fees for city officials) VEHICLE AND TRAFFIC LAW, §§1200, 1600, … city's authority to enact local legislation imposing fees for parking on public highways is defined exclusively by the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2County Medicaid Costs
… two years. Family Health Plus provides health insurance for adults who do not have insurance on their own and who have incomes too high to qualify for Medicaid. Although the takeover provides some welcome … annual growth rate of 8.6 percent during that period. For some counties, average annual growth rates have reached …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… reported 4,324 active projects with an aggregate value of $126 billion in 2021, a 10.4%, or $11.9 billion, increase … compared to 2020, according to a report released today by State Comptroller Thomas P. DiNapoli. The number of IDA … these projects are creating or retaining the jobs and economic benefits they are supposed to. Publishing this …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … agreed to the board-approved abstract. Brocton Central School District – Financial Management (Chautauqua County) The board …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits