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Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic budgets and … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual and … CFR-reported financial information. TLC also operated an Early Intervention program which was discontinued at the end …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and … Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were not … and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … vote of a majority of the quorum present. August 20, 1990 James E. Maher, Esq., Town Attorney Town of Harrietstown …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsState Contract and Payment Actions in March
… Preservation $5 million with Hudson Meridian Construction Group LLC for construction management services related to … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. $27.4 million to Maximus US Services Inc. for enrollment broker services for the Office of Health Insurance Programs. …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in June
… Comptroller approved 1,909 contracts for state agencies and public authorities valued at $7.3 billion and approved more than 1.8 million payments worth more than $14.1 billion. The office rejected 262 contracts and related transactions valued at $5.5 billion and nearly …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneHolland Patent Central School District – Fuel Inventory (2023M-141)
… Central School District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… State Comptroller Thomas P. DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced … Adnan Saeed, owner of Sublime Medical Transportation, for stealing over $700,000 from the state’s Medicaid program. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay Community … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … as committees, but as one individual making decisions for the entire company without sufficient oversight. Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… necessary to pay employees for accrued and unused sick and vacation leave time when they leave district employment by …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsAccounts Payable Advisory No. 27
… Subject: Determining Accounting Date for Accounts Payable Vouchers Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods … Determining Accounting Date for Accounts Payable Vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateState Comptroller DiNapoli Releases School Audits
… exempts the procurement of professional services from price competition requirements. As a result, school officials …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar … Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the West Babylon Union Free School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Salamanca City School District – Financial Management and Payroll (2017M-138)
… to evaluate the District’s financial management practices and employee compensation payments for the period July 1, … 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Shenendehowa Central School District – Longevity Payments (2023M-165)
… did not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 employees were underpaid a total of $9,214 in longevity for separations payments during our … District service are calculated according to the terms of the CBAs. Ensure CBAs include language for longevity …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Tuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-75-opeb.pdf