Search
State Comptroller DiNapoli Releases School Audits
… School District , Hudson Falls Central School District , Mount Sinai Union Free School District , Oyster Bay-East Norwich … were accurately billed, collected, recorded and deposited. Mount Sinai Union Free School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsOpinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … Town of Clarkstown , 80 AD2d 846, 444 NYS2d 670; 1986 Opns St Comp No. 86-42, p 69; see also Executive Law, §381[2]). … 303 NYS2d 80; NY Const, art I, §11; US Const, 14th Amd; 9 McQuillin, Municipal Corps., §§26.36, 26.60; 1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … for excess quantities of drugs; claims for drugs in which the prescriptions were missing or invalid; and claims for unauthorized and inappropriate refills. The audit also identified a range of practices by both Joia …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … meet long-term obligations than its peers and is able to weather market volatility. The funded status was 92.2%, as of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionContract #C001191 – Leadership Development Program for OSC
… Discretionary Contract Issued by the Office of the State Comptroller Issued November 18, … is seeking Leadership Development Training. All details and requirements regarding this opportunity have been posted … Reporter at http://www.nyscr.ny.gov (CR #2115930). All correspondence related to this opportunity should be sent to: …
https://www.osc.ny.gov/procurement/contract-c001191Yates County – Sexual Harassment Prevention Training (S9-23-07)
… audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Hornell City School District - Financial Management (2019M-38)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… officials did not provide IT security awareness training to staff. Hardware and software inventory records were … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt comprehensive … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyNortheast Central School District - Payroll (2018M-140)
… contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140West Valley Central School District - Financial Management (2018M-7)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The governing board is also … The governing board is generally responsible for the high level oversight of local government or school district …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… policies that are applied to the extent practical in our ACFR presentation for the recording of capital assets. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris Central School District in Otsego County, following a joint investigation by … New York State Comptroller Thomas P DiNapoli released a …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… officials generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 … did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. … written policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Waterford – Board Oversight (2022M-70)
… the Board did not: Establish compensating controls to address the lack of segregation of the Treasurer’s duties. … or receive adequate monthly reports from the Treasurer to adequately monitor operations, or ensure bank … the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays only those claims …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143