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East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of Education … the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesIrvington Union Free School District – Information Technology (2016M-266)
… 2016. Background The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the … use computers for instructional purposes and to identify what constitutes appropriate and inappropriate use of IT … servers and amend the email policy accordingly. Monitor Internet usage and configure the web filtering software to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Comptroller DiNapoli's Legislative Program
… (Solages) – Requires a public listing of certain emergency and exempted contracts, which are otherwise subject to the … an active government procurement. Makes Unclaimed Child and Spousal Support Payments Interest Eligible – S.8253 … - Allows for the payment of interest on unclaimed spousal and child support. Deposit Placement Program for the Banking …
https://www.osc.ny.gov/legislationCost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … (PA) registered and licensed to practice in New York State; have or develop expertise in district financial … Guidance for School Districts [pdf]," - Office of the State Comptroller "Sample Request for Proposals (RFP) for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOpinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Examination of Pitts Management Associates (PMA)
… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … implementation of the cost-saving improvements identified in the RAP. We also found that for select areas, PMA did not …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … providers of about $25 billion. The claims are processed and paid in weekly cycles, which averaged about 6.3 million …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Opinion 90-38
… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Area #12 – Information Technology Contingency Planning – Information Technology Governance
… action or a natural disaster, such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of operations after an unexpected IT disruption are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… (SEIT) program to disabled children between the ages of three and five years. During the 2012-13 school year, Mid … The State, in turn, reimburses the counties 59.5 percent of the tuition paid by the counties. Reimbursable costs must … with all Manual requirements. Other Related Audits/Reports of Interest State Education Department: Whitestone School for …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualDiNapoli Appoints Senior Budget and Policy Staff
… of Budget and Policy Analysis. These appointments are to fill currently vacant positions. “New York has a massive, … of experience and knowledge that Maria and Todd will bring to our team will greatly enhance our existing efforts and … issues, and is well-respected for her ability to distill complex research into understandable and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds … $634 million through competitive sale. Specifically, the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds … State Comptroller Thomas P DiNapoli announced the sale of two series of New York State General Obligation …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Inlet Common School District , Lockport City School District , Morris Central School District , Putnam Central School District , … announced his office completed audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. … board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … inventoried and safeguarded. Complete, accurate and up-to-date inventory records help district officials ensure that IT …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly segregated. Department heads are not required to sign time cards showing their approval, and pre-approval … County) The town does not have complete, accurate and up-to-date accounting records because the supervisor did not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not address the maintenance of surplus fund balance or how the board expects to use surplus funds and the timeframe … city did not maintain an inventory of IT assets. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2008-5
… of the consideration payable to the fire company (31 Ops St Comp No. 75-1235, at 159 [1975]). There is no statute … before receiving funds under the contract ( see e.g . 1987 Ops St Comp No. 87-28, at 46; 1975 Ops St Comp No. 75-75; 1960 Ops St Comp No. 60-799). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5