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A Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption
… this devastating event, often risking their own lives and health in the process. This publication provides information about laws that may apply to …
https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoliContract Advisory No. 27
… the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Ensure that the Treasurer disburses moneys only after bills have been approved by the membership and that checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOssining Union Free School District – Financial Management (2017M-176)
Ossining Union Free School District Financial Management 2017M176
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period … did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a … efficiencies that will help to ensure that the school lunch fund is self-sufficient. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… July 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is … Highland FallsFort Montgomery Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialEast Islip Union Free School District – Financial Condition (2015M-283)
East Islip Union Free School District Financial Condition 2015M283
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… Board did not ensure that District officials implemented and enforced its policy governing the operations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
Brocton Central School District Purchasing 2015M305
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Little Flower Union Free School District – Tuition (2015M-233)
… was to review tuition billing and collection procedures for the period July 1, 2014 through June 30, 2015. Background … an appointed nine-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were approximately $285,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Schroon Lake Fire District is a district corporation of the State, distinct and separate from the Town of Schroon, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Special Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitMedicaid Program – Improper Payments to a Dentist
… made improper payments for dental claims submitted by Dr. Prosper Bonsi. The audit period was June 1, 2009 through … operates Advanced Family Dentistry in Oneonta. In 2009, Dr. Bonsi enrolled in the Medicaid program. From June 1, 2009 through September 30, 2012, Medicaid paid Dr. Bonsi about $593,000 for the claims he submitted. Many of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistChild Protective Services (2013-MS-5)
… [read complete report - pdf] We also released eight letter reports to the … to reduce child abuse and neglect recurrence rates for the period January 1, 2011 through December 31, 2012. … and progress tracking mechanisms, but recurrence rates for most counties did not decline. None of the eight counties …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… 2013) "School District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor Report to Board of Education," State Education Department "Improving the Effectiveness of Your Claims Auditing Process [pdf]," Office of the State Comptroller Other auditing roles External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor