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Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Mama Program is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper … today by New York State Comptroller Thomas P. DiNapoli. “Student academic and personal information must be protected …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli Presses Companies on Political Disclosure
… Citizens United ruling striking down certain restraints on corporate political spending, DiNapoli has made it a … on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, payments to any trade associations used for political purposes, and …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… provide accounting information to their independent public accountant (accountant) in a timely manner. As a result, the Board did not receive timely audit reports from the accountant. The independent audit report for 2009 was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … outlets exceeding the lead action level from the initial test results, they did not notify them within the required … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsKent Fire District No. 1 - Financial Operations (2019M-37)
… documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Comptroller DiNapoli Releases School Audits
… School District , Harpursville Central School District , Roosevelt Children’s Academy Charter School and South Colonie … maximum of 4 percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected … Free School District Harpursville Central School District Roosevelt Childrens Academy Charter School and South Colonie …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andOpinion 89-38
… (Retirement and Social Security Law, §§90, 504, 514, 604, 610). The school district's proposed program is designed to … (see Retirement and Social Security Law, §§90, 514, 610). Collective bargaining between public employers and …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Contract and Payment Actions in July and August
… redesign services. Other Payment Rejections and Other Cost Recoveries $1.3 million with Dell Marketing LP for the … million with Microdaq LLC for digital data loggers for vaccine temperature monitoring. Office of General Services – … State Education Department $747.2 million in excess cost aid to 666 school districts for school-aged special …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustDiNapoli: New York City's Budget Outlook Improves
… New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain … immigration reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to … (adjusted for prepayments), close its $7.1 billion FY 2025 budget gap, and reduce its out-year gaps. The January …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress … P. DiNapoli’s Fiscal Stress Monitoring System for the school year ending on June 30, 2020. “This is a time of … uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 91-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Lake Pleasant Central School District – Claims Auditing (2021M-202)
… ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always … ensured claims were supported by adequate documentation for appropriate purposes and properly audited and approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016m