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State Comptroller DiNapoli Releases Municipal & School Audits
… used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … is not governed by the town supervisor. Town of Columbia – Physical Accessibility to Programs and Services (Herkimer …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Tax Revenues Down $3 Billion
… and even greater economic damage. Washington must respond with more economic stimulus, including real relief for state …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionNational School Lunch, Breakfast Programs – Federal Funding and New York
… and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education (DOE) receiving more …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsComptroller DiNapoli Releases State Audits
… audits have been issued: State Education Department (SED): United Cerebral Palsy Association of the Rochester Area, Inc. … six were implemented and two were partially implemented. United HealthCare Insurance Company of New York (UHC): Empire …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of Morris, pled guilty last September to two counts of federal … sentenced in federal court for stealing $34000 from the Morris Central School District in Otsego County …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsWaverly Central School District – Financial Condition (2013M-148)
Waverly Central School District Financial Condition 2013M148
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
Tapestry Charter School Internal Controls Over Credit and Debit Cards 2013M271
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers … receipts that are remitted to her for deposit and that student treasurers complete profit and loss statements in a … profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately … The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Credit for Previous or Military Service – State University Police Plan
… previous service may be lost or destroyed with the passage of time. Please note that certain types of credit listed below may not provide additional benefits … be creditable. Prior Service Prior service is any period of time you received earnings from a participating employer …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTrumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether … Key Findings The majority of the costs of producing a meal equivalent are driven primarily by the personal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Credit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or … previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or … previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or … previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or … previous service may be lost or destroyed with the passage of time. Prior Service Prior Service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… You may be able to obtain credit for your previous public employment or … previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-service