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Procurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard against … in place to ensure that spending is appropriate and in the best interest of the State. Key Findings Our review of $8 … whether $895,839 was spent appropriately and in the best interest of the State. The majority of these expenses …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… eligible AAR customers who are unable to use public bus or subway service because of a disability – was not penalized … addresses, cross street names, equipment codes, bus routes or subway station information. The contract stipulates that … practice to approve a taxi, black car service, livery, or voucher authorization to transport customers who did not …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January … $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine … whether the sewer operations were created as a special district or sewer improvement and then budget and account for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Comptroller DiNapoli Releases School Audits
… , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme Central School District , Red … was not needed to fund operations. East Hampton Union Free School District – Financial Software User Access …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very … in the States governmentwide financial statements as required by GASBS 34 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingComptroller DiNapoli Releases School Audits
… operations by attempting to decrease expenditures and increase revenues. The district, however, did not perform a …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1123
… Purpose To explain the procedures for processing the 2011 Tool Allowance Payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit … Recreation & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Audit Objective Determine whether Chenango Valley Central School District (District) officials adequately managed nonstudent … functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andGloversville Enlarged School District - Claims Auditing (2019M-244)
Determine whether claims paid prior to audit were allowable, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/gloversville-2019-244.pdfAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions … with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… the end of 2024, DiNapoli’s report estimates. Employment, Bonuses and Salaries There were 214,900 jobs in the … for inflation. Salary declines were largely due to smaller bonuses ($176,500 on average ) as profits settled down from …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareDiNapoli Releases State Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The General Fund … to: http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash report every month identifying …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees … the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Chester Union Free School District – Information Technology (2021M-107)
… unneeded network user accounts when there was no longer a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by reviewing computer website history logs … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… more than half of the delays to determine if the MTA could show efforts to address these issues. Car Equipment: Three … that showed 1,173 new hires in 2013 and 2014, but could show no analysis of delay categories by employee or employee … caused by growing ridership, the MTA would have more to show for its efforts than a 17-slide Power Point that is …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Development School (“SDS”), for overcharging the State of New York for services rendered by SDS and for failing to … Following a coordinated investigation with the Department of Taxation and Finance and an audit and investigation by the … New Yorkers and punish those who exploit those in need and defraud the taxpayers." “We won’t allow special …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions … through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of Clay and Salina in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits