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Geneseo Central School District – IT Asset Management (S9-22-11)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries … expenditure and revenue account codes and are submitted in the General Ledger module. As a general rule hybrid … examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesWalton Central School District – IT Asset Management (S9-22-24)
… could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of … Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded costs) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16East Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … property in 2016 where another 40 housing units will be built. Operating expenditures for the Authority's affordable …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not monitor online …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Steuben County – County Bridge Maintenance (S9-13-1)
… of bridges. The DPW is responsible for the maintenance and repair of approximately 190 County-owned bridges and 157 … year. Key Recommendations Track yearly maintenance and repair expenditures by bridge. Establish a written plan for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1City of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Thomas P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftDiNapoli Releases Guide to Federal Funding in New York
… and other vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other … reduce the services the state provides that simply cannot be replaced by state taxpayers. Understanding how New Yorkers … grants for various Medicaid programs, clean water, and children’s health insurance programs. It also includes a …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Medicaid and have an "active" provider status. Through the screening and provider enrollment process, the Department …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noState Comptroller DiNapoli Releases Municipal Audits
… agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. … fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The board consistently underestimated revenues in the general and highway funds. As a result, unrestricted …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… more than $1.5 million to a limited liability company (LLC) to lease and renovate temporary courthouse space for a … courthouse space. Auditors determined officials paid the LLC a $500,000 deposit before any renovation work was … paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Town of Orange …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… the Provision of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its … Key Recommendation Officials are given 30 days after the issuance of the follow-up to provide information on …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followCity of Troy – Budget Review (B22-5-7)
… should be reviewed by the Mayor and Council. The proposed water fund budget includes estimated revenues for metered water rents that were approximately $240,000 higher than our … agreements are settled in 2023. Be mindful of the legal requirement to maintain the tax levy increase to no more than …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… sales tax collections continue to show positive results, but the lower growth in June bears watching,” DiNapoli said. … noted second quarter growth over last year continued to be strong in New York City, while growth in the rest of the … and nearly every county and city saw their collections grow, ranging from 0.2% to 16.3%. DiNapoli said local …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… of 1.181430 percent; Series 2021B Taxable Bonds Bidding Group 1 to Bank of America Securities, Inc. with a true … 1.518702 percent; and Series 2021B Taxable Bonds Bidding Group 2 to Morgan Stanley & Co, LLC with a true interest cost … million of Series 2021B Taxable Bonds, 10 bids for Bidding Group 1, and 10 bids for Bidding Group 2. The net proceeds of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… Objective To determine whether improper Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers. … To determine whether improper Medicaid managed care premiums were paid on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identification