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State Comptroller DiNapoli Releases School Audits
… , Edinburg Common School District , Finn Academy , Fort Plain Central School District and the Greenburgh-North … not provide IT security awareness training to employees. Fort Plain Central School District – Claims Audit Process … District Edinburg Common School District Finn Academy Fort Plain Central School District and the GreenburghNorth …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , … clerk or district treasurer to sign checks, whereas state Education Law requires the treasurer to sign all …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsOpinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … Whether a program under which the school district will purchase insurance to provide for …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 … State Comptroller Thomas P DiNapoli announced today his office approved 2277 contracts valued at $37 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… receipts are issued when funds are collected. If not practical, the Board should devise a method to document the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In … announced his office completed audits of Central Valley School District Harpursville Central School District Southold …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Lake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment. Key … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … Determine whether the Lake Pleasant Central School District District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Pension Accounting and Reporting Changes
Pension Accounting and Reporting Changes
https://www.osc.ny.gov/files/local-government/publications/pdf/PensionAccountingReportingChanges0515.pdfAccounting Codes - Uses and Descriptions
Accounting Codes - Uses and Descriptions
https://www.osc.ny.gov/files/state-agencies/excel/accounting-codes-uses-and-descriptions.xlsxComptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School … his office completed audits of the Groton Central School District Herricks Union Free School District and the Stockbridge Valley Central School …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli Presses Companies on Political Disclosure
… New York State Comptroller Thomas P. DiNapoli, Trustee of the New York State Common Retirement Fund (Fund), today announced … reached an agreement with Hilton Worldwide Holdings Inc. to fully disclose its political spending and has filed … State Comptroller DiNapoli Trustee of the New York State Common Retirement Fund has reached an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… determine if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the … Department of Civil Service (Department) contracts with United HealthCare (United) to administer the prescription … determine if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, officials were unable to determine exactly what services they paid for, if the District was … number of generic accounts. Did not provide IT security awareness training to employees. Key Recommendations … awareness training. District officials partially agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , … Etten Central School District , Watervliet City School District and the White Plains City School District . … his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraState Comptroller DiNapoli Releases School Audits
… clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … the 30 purchases reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… was maintained in the debt service fund although the funds had not been designated to pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a … in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer these …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local government …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1