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Oversight of Chronic Absenteeism (Follow-Up)
… absenteeism is a widespread problem, defined by the State Education Department (Department) as a student missing … risk for disengagement, low achievement, and dropping out, among other issues. Traditionally, districts have … April 1, 2014 through April 24, 2018, and was issued on September 18, 2018, identified risks to the implementation …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followComptroller DiNapoli Releases Municipal Audits
… to the board or maintain adequate accounting records. In addition, the treasurer did not file Annual Update … the Office of the State Comptroller (OSC) or the board in a timely manner. Village of Greenwich – Cash Management … for investment. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Common School District , Lockport City School District , Morris Central School District , Putnam Central School … bids or proposals for primary transportations services. Morris Central School District – Financial Operations (Otsego …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Processing of Sexual Offense Evidence Collection Kits
… information, which can help link violent crimes and known offenders. The Executive Law, which was enacted in November …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of … - "Defining the Financial Reporting Entity." The following is a comprehensive list of those public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… make him an ideal choice as counsel. Our team of legal professionals tackle a wide variety of challenges ranging … from the retirement system, state and local governments to procurement and numerous other issues,” DiNapoli said. Prior …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Review of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesAlden Central School District – Fuel Management (2024M-90)
… fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town of … (Fire Company) have keys to access the District’s fuel tanks, potentially allowing individuals to access to fuel and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Use of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … State public benefit corporation responsible for public transportation in Erie and Niagara counties, including … To determine whether the Niagara Frontier Transportation Authority was complying with requirements to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… to compare social security numbers of eligible persons with the local government or school district’s own records. … and written procedures. Maintain continued communication with retirees and other eligible persons If retiree …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesComptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 995
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may be submitted in Pay Period 7L, paychecks dated 7/15/10 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Access-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … copy of the reports to the MTA's third-party administrator for automobile liability insurance, Claims Service Bureau … result from the accidents. The 14 carriers are covered for personal injury and property damage through MTA's captive …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claims