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Taconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfCompliance With Jonathan's Law (2017-S-67)
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67.pdfState Comptroller DiNapoli Releases Municipal Audits
… and disbursements, processing of user charges, payroll and information technology. The board also did not make budget … of the clerk’s records and reports. City of Yonkers – Information Technology (Westchester County) The IT … by all employees and city officials have also not classified personal, private and sensitive information based …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsWhat is GASB? Frequently Asked Questions
Read the Frequently Asked Questions about GASB.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-faq.pdfTax Data Verification
Print out the Tax Data Verification Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/Tax-Data-Verification-Presentation.pdfLakeland Central School District - Reserves Management (2019M-113)
Determine whether the Board properly managed reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/lakeland-2019-113.pdfagencies-bulletin-pip-pip01-attachment.xls
Masterfile Layout - Revised for the 9.2 Upgrade
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/excel/agencies-bulletin-pip-pip01-attachment1.xlsxLewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/lewiston-porter.pdfCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … County of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Current weights and measures software does not have audit trail capabilities. Key Recommendations Establish written … Ensure that weights and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined contained PPSI that … which outline proper access, transmission, storage and use of PPSI. Establish a data classification matrix that assigns …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … are audited in a timely manner, properly supported and for legitimate district purposes. ### For access to state and … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… emergency response to Superstorm Sandy, the state Division of Military and Naval Affairs (DMNA) used a catering company … today by State Comptroller Thomas P. DiNapoli. “In times of disasters, most New Yorkers pull together to help each … as an unnecessary middleman by purchasing 18,960 gallons of fuel, adding nearly $20,000 to the purchase price and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… Medicaid program provides critical health care services to millions of New Yorkers but the program is dogged by … abuse in the system. DOH should act on our recommendations to ensure significant unnecessary expenses and preventable … program that provides a wide range of medical services to economically disadvantaged populations, including …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… “Gov. Cuomo put forward a state budget proposal during one of the most difficult times faced by our state. The pandemic … aid soon. “My office will release a more detailed analysis of the budget proposal in the coming days.” … Gov Cuomo put forward a state budget proposal during one of the most difficult times faced by our state The pandemic …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOpinion 94-13
… in the opinion. PAID FIREFIGHTERS -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … FIRE PROTECTION AND PREVENTION -- Disability Benefits (procedure to terminate for engaging in prohibited employment) … the retirement of a firefighter under any available procedure including, but not limited to, the circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-94-13DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… he has approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties after the Department of Transportation (DOT) put an independent integrity monitor in place. “After our rejection of this contract in March, DOT has taken the right step by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24)
To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s24.pdf