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State Comptroller DiNapoli Releases School District Audits
… – Reserves (Allegany County) The district’s reserve fund policy does not adequately address funding levels resulting … debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations … approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration form for each child, any applications for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Rockville Centre Union Free School District – Information Technology (2023M-140)
… media, on District computers although the District’s regulations for acceptable Internet use and computer … Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed the District’s … Internet use and computer resources and data management regulations. Limit the use of IT resources to only include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterState Comptroller DiNapoli Releases Audits
… State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under … Links that would offer free Internet access and phone service. A prior audit issued in July 2021 found that OTI did … the contractor did not bill TPHI carriers or initiate provider reviews for the recovery of $52.2 million in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… fund the district’s future OPEB. However, there is no legal authority for the district to fund its OPEB. South …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. … not have written policies and procedures over financial operations including investments, cash receipts and deposits. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… each audit segment’s preliminary findings and conclusions. Exit Conference: Audit team members will schedule an exit conference with appropriate local government management …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Medicaid eligibility under 34 provider identification numbers without disclosing all of their apparent … reviews of claims for 8 of the 34 provider identification numbers, and the Office of the Medicaid Inspector General has …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… system are appropriately limited. Board President Larry Gauger is employed by an engineering firm that does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
Cattaraugus County Internal Controls Over Selected Financial Activities 2013M68
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… P. DiNapoli today announced Contracts by the Numbers , a new web page with a dashboard that expands the procurement search tools provided in Open Book New York . This new tool … P DiNapoli today announced Contracts by the Numbers a new web page with a dashboard that expands the procurement …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsTown of Gardiner – Selected Financial Activities (2013M-67)
… audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities … The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… manner. City of North Tonawanda - Financial Condition (Niagara County) The Mayor and Council did not adopt …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… providers have met the regulatory requirements for collecting and disposing of unneeded drugs. However, … that date, the required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsCompliance With Payment Card Industry Standards
… (PCI) compliance and whether selected CUNY colleges are in compliance with PCI standards. Our audit scope covered the … graduate degree programs to over a half-million students in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as academic affairs, legal and compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… company. "The utilities sector should pay close attention to AEP's commitment to decarbonize its operations," DiNapoli … shareholder resolution called on the company to adopt and report on targets for the long-term reduction of its GHG … described its practices and plans to add renewable energy, energy efficiency, and grid modernization …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Birch Family Services, Inc. (Birch) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and … whether the costs reported by Birch Family Services Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report (CFR) were … To determine whether the costs reported by the Association to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … in Chautauqua, Clinton, Erie, Jefferson, Orleans, Oswego, Rensselaer and Westchester counties . “In today’s fiscal … District – Controls Over Financial Activity (Rensselaer County) Despite maintaining comprehensive, accurate and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits