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New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… facilities (e.g., hospitals, diagnostic and treatment centers, and community organizations) that sponsor and operate the Centers. Services are provided at no out-of-pocket cost to … health care visits annually. Sixty percent (129) of the Centers are located on New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Capital Region BOCES , Skaneateles Central School … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,”said DiNapoli. “By auditing municipal finances and operations, my office … to the chief and a patrolman was not adequately supported by appropriate time sheets. Two full-time officers were … $12,000. In addition, only 27 percent of water produced by the village’s water system was billed to customers. Town …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Compliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts … high error rate indicates a notable risk that the affected NYC DoE high school students are not obtaining an Arts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsWyoming Central School District – Professional Services (2020M-152)
… District (District) officials used a competitive method to procure professional services and entered into written … District officials did not always use a competitive method to procure professional services or enter into written agreements with service providers. The District paid 11 professional service providers a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152DiNapoli Honored with National Leadership Award
New York State Comptroller Thomas P DiNapoli received the William R Snodgrass Distinguished Leadership Award from the Association of Government Accountants at a ceremony in Washington DC on Wednesday Feb 11
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardFabius-Pompey Central School District – Claims Auditing (2022M-83)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Town of West Seneca - Capital Project Management (2019M-195)
… complete report - pdf] Audit Objective Determine whether the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the capital … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… report - pdf ] Audit Objective Determine whether West Canada Valley Central School District (District) officials … were authorized and proper. The Business Manager/Treasurer (Treasurer) did not control when her electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsOpinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as … 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature of the contractor with whom the State is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Elwood Union Free School District - Claims Auditing (2019M-31)
… well designed system of internal controls, we designed our testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Findings Online payments totaling $65,456 initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in … purchases. Ensure that all disbursements are audited by the Board, listed on the warrants and entered into the …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Bay Shore Union Free School District - Procurement (2018M-212)
… 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of goods and … District officials should: Follow the District’s procurement policy that requires the use of request for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Qualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2023-24
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2023-24.pdfNeptune Hose Company No. 1 of Dryden, Inc. - Disbursements (2024M-5)
Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and properly authorized.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/neptune-hose-company-no-1-of-dryden-inc-2024-5.pdfVillage of Argyle – Water Billing & Collections (2023M-148)
Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/argyle-village-2023-148.pdfOrleans Niagara Board of Cooperative Educational Services - Capital Assets (2023M-103)
Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/orleans-niagara-board-of-cooperative-educational-services-2023-103.pdf