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Comptroller DiNapoli Releases School Audits
… also need to improve their process to effectively account for extra-classroom activity fund collections and … of School Food (2015M-358) Officials obtained food pricing for participating school districts at the lowest reasonable … addition, the district did not use a competitive request for proposal process when selecting its external audit firm. …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Oversight of Homeless Shelters (Follow-Up)
… ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, guidance, and support to local Social Services Districts (Local …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… the Department’s internal controls over the collection and disbursement of all moneys for which the Department is … provides services under the supervision of the Legislature and County Administrator. The Judicial and Public Safety Committee provides oversight of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … to our investments. Smart, sustainable investments protect the long-term value of the Fund and at the same time can be a powerful tool for … Thomas P DiNapoli today announced a $3 billion increase to the New York State Common Retirement Funds Fund Sustainable …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programOnondaga County Probation Department - Financial Operations (2018M-147)
… Recommendations Review and update policies and procedures for the enforcement of County fees and ensure staff properly … adequate cash collection and disbursement procedures for restitution and County fees. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147State Comptroller DiNapoli Releases Municipal Audits
… issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The audit included recommendations for the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… Since 2000, health care and social assistance and other service-providing industry sectors, such as accommodation and food services and educational services, have increased …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState Comptroller DiNapoli Releases School District Audits
… – Financial Management (Cattaraugus County) The board and district officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a prior audit’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The Council appoints a City … executive officer. The Finance Department, which manages and accounts for the City’s financial resources, reported …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Area #9 – Wireless Network – Information Technology Governance
… networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including viruses, malware, unauthorized access and data loss. However, they are considered inherently less … wired networks because data are transmitted into the air and can potentially be intercepted and misused by individuals …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … Hospice programs provide palliative care, including nursing, physician, and counseling services; home health … Care (MLTC) plans, which serve people who require nursing home or long-term home health care. When a Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOversight of Pupil Transportation Services (Follow-Up)
… school bus accident database was incomplete and did not account for all reportable accidents statewide. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followVillage of Painted Post – Board Oversight (2017M-92)
… Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is … for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts and disbursements, …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Fine Fire District – Board Oversight (2023M-81)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District officials … financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… achieve their overall mission. Contracts for goods and services account for significant expenditure of public … Every agency should have a process to monitor and evaluate contractors’ performance to determine whether contractors deliver goods and services in accordance with the contract terms and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringExtra-Classroom Activity (2015-MR-5)
… districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, … Extra-classroom activity funds are those operated by and for the students. Students collect funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations … rents is complete and accurate prior to relevy on the tax roll. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Park Accessibility for People With Disabilities
… of City parkland. Parks’ mission is to plan resilient and sustainable parks, public spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Background The Town of Essex is located in Essex County and has a population of approximately 670. The Town, which is … an elected five-member Town Board, has one water district and one sewer district. Budgeted appropriations for 2014 … failed to establish comprehensive written policies and procedures for processing payroll and maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60