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Comptroller DiNapoli Releases Municipal Audits
… , Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, … and 2014 annual financial reports. Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) … Salamanca Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… financial information or perform her duties resulted in the untimely payment of claims and litigation. As a … did not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … always properly authorized, for valid purposes and paid in a timely manner. Officials and employees had clear …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsHigher Education – 2021 Financial Condition Report
… year before were 2.0 and 0.5 percent, respectively. Online course enrollment for the State University of New York (SUNY) … the 2019-20 academic year, an estimated 297,661 students received State Tuition Assistance Program (TAP) awards, totaling $838.3 million. New York State also provided …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationState Comptroller DiNapoli Releases School District Audits
… with administrative rights or establish written procedures for granting, verifying, changing and disabling network user … services may not be understood and the district may pay for duplicated services. Officials did not ensure the IT … compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… its members with four types of health insurance coverage: medical/surgical, hospital, prescription drugs, and mental … contracts with UnitedHealthcare (United) to administer the medical/ surgical portion of the Empire Plan. Medical/surgical benefits cover a range of services …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… plan detailing the scope and related costs. Because bids for the project came in significantly lower than …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ordinary Death Benefit – State Police Plan
… group-term life insurance, which is currently exempt from federal income tax. Your beneficiaries will also receive any accumulated …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitAgency Financial Reporting Package
… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. The State's … and financial reporting system under the control of OSC provides for the collection, summarization and …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Comptroller DiNapoli Releases School Audits
… School District and the Onteora Central School District . “In an era of limited resources and increased accountability, … period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to $9.8 …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsBelfast Central School District – Procurement (2016M-317)
… July 1, 2014 through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The … Belfast Central School District Procurement 2016M317 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Williamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mFairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138