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Tioga Central School District – Financial Condition (2015M-168)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015. Background … Central School District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga … operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Warwick Valley Central School District - Professional Services (2019M-139)
… in accordance with Board policies and applicable statutory requirements. Key Finding District officials did not seek … in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… style. Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or … Used for entering a payment to a single payment vendor. Payee name and address must be entered. Examples include: payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a … separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to GFO Chapter XI-A, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Lake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95DiNapoli Releases July Cash Report
… in $17.7 million lower than the Division of the Budget’s latest projections but more than $1 billion higher than … billion at the end of July, $25.2 million higher than the latest projections. “Personal Income Tax collections remain … from the previous year and $2.5 million higher than the latest projections. Business tax collections through July …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportThe Concerning Growth of Hate Crime in New York State
… ttps://www.congress.gov/bill/117th-congress/senate-bill/937/text . 16 Jabara-Heyer NO HATE Act, S.Amdt.1445 to S.937, … congress.gov/amendment/117th-congress/senate-amendment/1445/text ; DOJ, Hate Crimes, Laws and Policies , at …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… the town has overhauled its Finance Department, hired a new comptroller and bookkeeper and is implementing … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialInmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesOversight of the Farm-to-School Program (Follow-Up)
… and covering the period January 1, 2016 through October 20, 2020, found the Department needs to improve monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that five Fortune 500 companies – Coca-Cola … or indirect state and federal lobbying, payments to any trade associations used for political purposes, and payments …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOpinion 89-20
… in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: 90 School Districts in Fiscal Stress
… classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); Niagara-Wheatfield … Ramapo Central School District (Rockland); Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); Lewiston-Porter Central …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressComptroller DiNapoli Releases School Audits
… audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Bellmore-Merrick Central High … (St. Lawrence County) The board consistently overestimated general fund appropriations by an annual average of $3.2 … resulted in most of the fund balance appropriated in the general fund not being used to finance operations. The …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Overview – State Police Plan
… as soon as possible. We will also need a certified death certificate. We will mail information about death benefits, …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… as soon as possible. We will also need a certified death certificate. We will mail information about death benefits, …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewState Comptroller DiNapoli Releases Audits
… and Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An … 95 - Achieving Transparency and Citizen Engagement Through Open Data (2021-D-1) Auditors conducted a series of reports … Department (SED) (Preschool Special Education Audit Initiative): Omni Childhood Center, Inc. - Compliance With …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits