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State Comptroller DiNapoli Releases Municipal & School Audits
… reported surplus fund balance ranged from approximately 7 to 15% of the upcoming year’s budget, which was $3.5 million to $11.1 million over the 4% statutory limit. The district … statutory limit for the 2024-25 fiscal year primarily due to an unbudgeted $15 million transfer to the capital projects …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … also reviewed 50 non-payroll disbursements, including 137 invoices, totaling $379,209, and determined that 10 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to … Interest State Education Department/Office of Children and Family Services/Office of Mental Health/ Department of … ) State Education Department: Grant Payments to SCO Family of Services for the Extended School Day Program …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Comptroller DiNapoli Releases Audits
… A prior audit identified over $36 million in improper Medicaid FFS payments for services that should have been … recommendation. New York State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … (2020-F-24) An audit issued in June 2019 found that CVS Health did not always invoice drug manufacturers for all …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… water poses a serious threat to public health, and can especially harm children, who are at greatest risk … deployed.” Residential service pipes that contain lead can corrode, causing lead to leach into drinking water. …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementNew York State Accounting System User Procedures Manual
… 01200 DIV OF PROBATION & CORRECT. ALT. 01300 ADIRONDACK PARK AGENCY 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS … MHLS - 4TH JUDICIAL DEPT 05015 CLIENTS SECURITY FUND OF NY - LAG PR 05017 COURT OF APPEALS - LAG PR 05023 COMMITTEE … COLLEGE SCHOLARSHIPS 70059 BARUCH COLLEGE LAG-PR 70060 JOHN JAY COLLEGE 70061 JOHN JAY COLLEGE-ADJUNCT 70062 JOHN …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualArea #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired … their related security systems can be quite complex, local government and school personnel can implement effective …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mUtica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady … with custodial titles, eight of 83 employees with bus driver titles and five of 55 employees with food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. … been used towards debt service payments since the District first reported this reserve in its records in 2000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… rights in the financial software that allow access to all aspects of the system and District officials do not … internal audit function is performed and documented. Audit all claims against the District prior to payment or appoint a … duties. Periodically produce and review activity logs for all users in the financial management system. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… of Nancy G. Groenwegen to the Commission on Ethics and Lobbying in Government. Groenwegen previously served as … from 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York is facing challenging times and needs an ethics commission that is committed to openness …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentState Comptroller DiNapoli Releases Municipal & School Audits
… could not be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases State Audits
… bureau could improve its ability to ensure its resources are used effectively to stem drug diversion and abuse through … the problems identified. However, additional improvements are needed. Metropolitan Transportation Authority: Staten … and the Bronx. Sunshine’s special education programs are funded by the New York City Department of Education …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0DiNapoli Announces Staff Appointments
… and the New York State, Louisiana, Connecticut, South Carolina and Mississippi CPA Societies. He is also a member … Imperial College (University of London). He resides in North Greenbush. Randy Partridge: As assistant comptroller …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Books and Rattles’ CFRs and to Books and Rattles’ tuition reimbursement rates. Work with Books and Rattles officials to …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manual