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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the costs reported on Spotted … Ganrormic, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-58) Benchmark Family Services, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-47) …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 89-17
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish reserve fund to pay … may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari … to authorize school districts to establish a reserve fund for the payment of judgments and claims in tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Lehman College – Controls Over Bank Accounts
… of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for … the City University of New Yorks Central Office and Lehman College officials adequately assured that all Lehman …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89State Comptroller DiNapoli Releases Audits
… (2022-S-18) The Department of Financial Services (DFS) supervises and regulates the activities of more than … A prior audit, issued in January 2024, found that DFS was not adequately performing its oversight … for and supervision of BitLicenses. Specifically, DFS did not ensure compliance with the Department of Taxation …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsCanastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 … collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Rye City School District – Payroll and Leave Accruals (2016M-169)
… and to determine if the District properly accounted for leave accruals for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesManhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … was no adequate independent review of the calculations to ensure they were accurate. The District overpaid seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Putnam Valley – Purchasing (2013M-193)
Town of Putnam Valley Purchasing 2013M193
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… a result, the District could have paid more than necessary for goods and services. District officials did not seek … $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background The Hicksville Water District …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Yonkers – Budget Review (B6-15-16)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and plans to bring the system into a state of good repair, but it could be forced to add debt or postpone … progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid … must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-audits