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State Comptroller DiNapoli Releases School District Audits
… budget gaps. The board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Letchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176State Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably lower than the 4.2 percent … six months of 2015, with many counties seeing a decline in their collections. “There has been a general downward …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015United HealthCare – Empire Plan Drug Rebate Revenue
… January 1, 2010 through December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date … produce a unique product, service or result. In the SFS, a project is used to collect and track costs related to those … valuable for grouping projects by activity. Project Status describes the status of projects within the SFS. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … issued. Town of Orange – Former Highway Superintendent’s Records (Schuyler County) Auditors found the former …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of Homeless Shelters
… – between 2007 and 2018. The Office administers programs for the State’s low-income residents and provides support to … compliance with applicable rules and regulations. For 2018, Local Districts submitted $2 billion in gross … Twenty-one of those 96 shelters had been visited on prior audits and had been determined to be in poor …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersState Comptroller DiNapoli Releases School District Audits
… in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance expenditures, the total fund … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsMedicaid – Federal Funding and New York
… funded by the federal government and the states; in New York, counties and the City of New York also make … Medicaid expansion authorized under the Affordable Care Act for non-elderly adults with incomes up to 138 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidDiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… and New Springville/South Beach in Staten Island. In Brooklyn, only Brooklyn Heights/Fort Greene was above the citywide average … loans in Phase One. All other neighborhoods in Manhattan, Brooklyn and Queens, and every neighborhood in the Bronx, got …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footingState Comptroller DiNapoli Releases School District Audits
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsTravel Card Transactions
… $90,000 in travel card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… remedial actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … of wired networks, even minor IT security weaknesses on wireless networks can expose internal network resources to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Rockland County – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … taxes. The 2013 budget appropriation of $158 million for personal services appears to be insufficient. The County … that will be offered in 2013 and then accounted for a savings of $4.3 million in a separate budget account as a …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Medicaid Program – Medicaid Claims Processing Activity April 1, 2018 Through September 30, 2018
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2018, eMedNY processed over 154 million claims, resulting in payments to providers of more than $35 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2019/07/10/medicaid-program-medicaid-claims-processing-activity-april-1-2018-through-september-30-2018Tuition Assistance Program – LIM College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … receiving State financial aid payments are responsible for certifying student eligibility. LIM College (LIM) was … marketing, and visual merchandising. Annual tuition for a full-time student is approximately $23,650 and the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-college