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Veterans Day Message from State Comptroller DiNapoli
… lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe … from modern day threats, we owe our liberty and prosperity to these brave individuals. Our soldiers have risked …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliRandolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Red Creek Central School District – Financial Management (2020M-75)
… and capital plans. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… and wages were accurately paid. In addition, we reviewed payroll change reports for two months during our audit period … salaries and wages reviewed were accurately paid, and the payroll increases were calculated correctly and supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Accounts Payable Advisory No. 36
… End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … did not adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and … data. … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 9
… : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section XIII.6 – Potential … of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal Revenue Service’s position on the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now … … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… whether Determine whether the Board ensured that credit card and travel expenditures were adequately supported and … District purposes. Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Westfield Academy and Central School District - Financial Management (2018M-67)
… Appendix B includes our comments on issues raised in the District’s response letter. … Westfield Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mCanandaigua City School District – Procurement (2022M-141)
… Adequately monitor purchases made from a New York State contract, resulting in $2,182 being overpaid to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Granville Central School District – Medicaid Reimbursements (2021M-90)
… maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District lacked … costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… ] Audit Objective Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements … action. … Determine whether the Chazy Union Free School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionREACH Academy Charter School - Cash Disbursements (2019M-130)
… use of debit cards. School officials generally agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our comment on an issue raised in the School’s response …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Town of Seneca Falls - Procurement (2018M-143)
… Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after … some form of competition, and provide guidance as to how such competition should be solicited, including written …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Benson - Disbursements (2019M-54)
… totaling $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee made 79 bank account …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Decatur – Town Clerk (2020M-58)
… or remit any fees received to the Supervisor or New York State Agriculture and Markets. The Board did not conduct or …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48