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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements … This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… realized negative fiscal trends in its general and highway funds over the past several years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s … is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. … returns. Other popular scams include using questionable social security numbers and intentionally misstating …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. The … operates six schools with approximately 3,400 students, is governed by an elected nine-member Board of Education. … procurement of goods and services when competitive bidding is not required by law, to ensure that the claims auditor has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… our audit was to assess the District’s financial condition and examine the internal controls over cafeteria operations … Fund balance has consistently been used for operations and officials have consistently overestimated budgeted appropriations and revenues. The school lunch fund has had recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLong Lake Central School District – Payroll (2016M-90)
… 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … which operates one school with approximately 60 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key … Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. … which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today increases … New York State Comptroller Thomas P DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… and more than one-third of all retail jobs. The City is implementing an Open Storefronts program through December … retailers to use sidewalks and open spaces. New York City is one of the world’s premier shopping destinations, topping … drawing visitors from across the globe. The retail sector is a vital part of New York City’s economic and social …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap Information - Glossary
… are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are not … Price Index for all Urban Consumers (CPI-U) for the 12-month time period 18 months prior to the coming fiscal … Taxation (PILOTs) - Often used by tax-exempt organizations like churches and hospitals as a mechanism for offsetting …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Mr. Davis’ four-year fraud was in vain and the money he stole will be returned,” DiNapoli said. “This serves … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free 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/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudJune 2002: GASB Statement 34
… This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on … information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… New York City Comptroller’s Consent Determination dated March 12, 2009. The new rates and other information are … contained in a memorandum from Carmelo Batista, Jr. dated March 31, 2009 Agency Actions Reporting the Rate Increases To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoState Comptroller DiNapoli Releases Municipal Audits
… compensating controls, such as reviewing monthly reports or reviewing the administrative assistant's work. … purposes, when checks are routinely disbursed prior to or without board approval, there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial … There are numerous State statutes which govern how financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes