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Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… education services by ensuring students received services in accordance with their individual education programs (IEPs) … did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found that these students did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andComptroller DiNapoli Releases School Audits
… over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES policy and state … IT policies such as a breach notification policy or online banking policy. For access to state and local …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… district reported four general fund reserve funds (health insurance, tax certiorari, employee benefit accrued liability … The district was authorized to establish the health insurance reserve fund and has adopted a written policy for the health insurance reserve but it has not …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Environment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Honored with National Leadership Award
… New York State Comptroller Thomas P. DiNapoli received the William R. Snodgrass Distinguished Leadership Award from the Association of Government Accountants at a ceremony in Washington, D.C. on Wednesday, Feb. 11. The award is given annually to state government professionals …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mState Agencies Bulletin No. 1865
… 2005-2015 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police Investigator 2 Or is working as a plain clothes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1865-2020-clothing-allowance-certain-agency-police-service-unit-apsuBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June … the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualXII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot … to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts Payable Vouchers and … In accordance with Article 7 Section 109 of the State Finance Law Business Units cannot …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a … more detailed information on local sales tax sharing in New York State, including why counties may or may not share …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal … To determine whether the costs reported by Empowering Minds Therapy Inc on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… report – pdf] Audit Objective Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board … Determine whether the Ticonderoga Joint TownVillage Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110DiNapoli Releases July State Cash Report
… cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental Funds includes General, Special Revenue, Debt …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingCentral New York Regional Market Authority – Financial Condition (2024M-18)
… York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs. Key Findings The Board and officials … York Regional Market Authority Board of Directors Board and officials effectively managed the Authoritys financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18