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Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the five year audit period …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followDiNapoli: Tax Cap Remains Below One Percent in 2017
… be capped at 0.68 percent for 2017, decreasing slightly from 2016, when it was 0.73 percent, according to State … will be capped at 068 percent for 2017 decreasing slightly from 2016 when it was 073 percent according to State …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… Thomas P. DiNapoli announced today. Collections for all localities totaled more than $1.5 billion, up $175 … 2020. Nearly every county saw year-over-year collections for October grow by double digits, with Monroe County having … against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to local …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport Housing Authority , City of Long … P DiNapoli today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown Lockport …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not kept pace with inflation and slower … The expiration of onetime federal pandemic aid combined with state aid that has not kept pace with inflation and slower …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsState Comptroller DiNapoli Releases School District Audits
… As a result, auditors identified discrepancies with 17 claims totaling $11,173. Wheelerville Union Free … update its purchasing policy and officials did not comply with the board’s requirement to develop written procurement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 percent of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for eligible breakfasts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownV.2 Governance – V. Chart of Accounts (COA) Governance
… (COA); cost center mapping; commitment control (KK); and combination edits. COA consists of the business unit … recording, budget control, financial/statistical analysis, and reporting. Cost Center Mapping consists of crosswalks of … (SW), Division of the Budget (DOB) spending plan, and agency-specific KK budget definitions and KK trees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … to June 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program JCDC is a New York City-based … and the 1:1 Aides program in fiscal years 2018-19 and 2019-20. $17,167 in miscellaneous costs, including $14,089 in …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualForms
… online or submitting the form. (RS5014, Rev. 5/22) Election to Make Voluntary Contributions For Tier 1 & 2 … at retirement. (RS5379, Rev. 6/21) Cancellation of Election to Make Voluntary Contributions For Tier 1 & 2 … and certain deputy sheriffs whose employers elected coverage under Sections 555, 556, 557 or 558 of the …
https://www.osc.ny.gov/retirement/formsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear … today by State Comptroller Thomas P. DiNapoli. When they did post the information, it was often hard to find. … found that while each district maintained a website, many did not post all mandatory financial information including …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkFederal Funds To New York City: Temporary Assistance for Needy Families
TANF funding is expected to be the City’s largest source of direct federal funding in fiscal year (FY) 2025, at about $2 billion, with more than half allocated to the Department of Social Services (DSS).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-temporary-assistance-for-needy-families.pdfDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… A third of the 30 State University of New York (SUNY) campus foundations were operating without the contracts they are required to have with their campuses while overseeing and managing billions in donations and resources, according … A third of the 30 State University of New York campus foundations were …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. While some gift … all covered by the same rules as regular gift cards, so this disclosure helps consumers to identify the different … urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-season