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City of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … clerk-treasurer did not adequately perform her duties. As a result, the former clerk-treasurer received inappropriate … fees. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure … that city officials did not develop adequate IT policies and procedures or provide IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They also did not properly …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Fort Plain Central School District - Claims Audit Process (2018M-50)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Opinion 91-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … joint fire district which includes the village. We are in receipt of your letter asking whether fire apparatus of a … relative to the establishment of joint fire districts in towns and villages. Section 189-b of article 11-A relates …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: 16 School Districts Designated in Fiscal Stress
… by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to … release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileFacility Planning Bureau Project Review (Follow-Up)
… The Code applies to every facility owned or operated by school districts or Boards of Cooperative Educational … These facilities include, but are not limited to, school and administration buildings, bus/maintenance garages, public school libraries, storage buildings/sheds, press boxes, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal … To determine whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to district officials. Lowville Academy and Central School … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … were paid $740,600 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… goals. “New York is rightfully trying to lead the way to a clean energy transition, and the Office of Renewable Energy … there is no requirement for ORES to track or account for how long it takes to complete an application. DiNapoli’s … to the state, which will help improve planning for how it will successfully meet the Climate Act’s goals and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… objective of our initial audit, issued on September 13, 2023, was to determine whether United appropriately … The audit covered the period from January 2017 through December 2021. We identified over $5.5 million in actual and … excess of maximum allowable dosage limits; and $143,299 in duplicate United payments were made. The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board … to create a new financial reporting model. The objective of the project was to provide a financial reporting model … those with revenues of $100 million or greater (phase 1) will implement for fiscal years ending after June …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Compliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope … the public’s confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Comptroller DiNapoli Releases School District Audits
… because officials believed it was not cost-effective to file Medicaid claims. However, it could not provide a current … audit period. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Match Group Inc., Penn Entertainment Inc., Warner Bros. Discovery Inc., Zillow Group Inc., Paramount Global, and Zoom … contributions and expenditures to any campaign for or against a candidate, or to influence public opinion on an election or referendum. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… audit was to evaluate the District’s financial condition and determine if District officials established effective … of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the … over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases Municipal Audits
… deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. In … records for 2017 and 2018. The treasurer did not file required annual update documents with the Office of the State Comptroller. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits