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Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Medicaid Program – Improper Payments for Brand … York’s Medicaid program, administered by the Department of Health (DOH), covers medically necessary prescription and … paid using brand name drug pricing methods, and the Office of the Medicaid Inspector General has made minimal progress …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… factors,” DiNapoli said. “Higher revenues in Fiscal Year 2022 allowed the city to build reserves and other budgetary … The improvement to the city’s fiscal footing in FY 2022 stemmed from tax revenue collections that exceeded the … FY 2026. Education funding levels remain uncertain at this time. On August 5, 2022, a Manhattan Supreme Court judge …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeHealth Information Management Department – Selected Procurement and Human Resources Practices
… tertiary-care center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of the State University of New York (SUNY), the Hospital’s …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesOpinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bus is used to provide transportation to senior citizens of the community. You state that the town purchases gasoline, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of … act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. … and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer … not file required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30DiNapoli: Wall Street Bonuses Rose Sharply in 2009
… industry employees rose by 17 percent to $20.3 billion in 2009, according to an estimate released today by State … Taxpayers bailed them out, and now they’re back making money while many New York families are still struggling to … industry compensation (salaries and bonuses) has averaged about half of net revenue, but compensation declined to about …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … Lastly, the state accounting and financial system must make it possible to determine and demonstrate compliance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and among the … had surpassed the peak reached in 2000 during the "dot-com" expansion. In 2016, the sector set a new employment …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingState Comptroller DiNapoli Releases Municipal & School Audits
… did not accurately record department leave or properly pay separation payments. Officials overpaid 11 of 14 …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal … Washington County is located in the eastern part of New York and has a population of approximately 62,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashFire Prevention, Safety and Control
… and control requirements that help ensure the safety of vulnerable populations it serves. Background The Office … disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four individuals. Since that fire, the Office has taken …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlBeacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154