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Roslyn Union Free School District – Cash Receipts (2016M-241)
… receipts are not issued for money received in building locations other than the District office. Eight of 30 … issue press-numbered triplicate receipts at all District locations. Ensure that all receipts are deposited on a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241East Islip Union Free School District – Financial Condition (2015M-283)
… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsLittle Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
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)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
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)
… July 1, 2009 through August 27, 2014. Background The Bemus Point Central School District is located in the Towns of … Bemus Point Central School District Reserve Funds 2014M281 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Schroon 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-9Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also … such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, … involved in the purchasing function. Develop procedures to provide additional guidance on the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mFort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mContract Advisory No. 27
… their designated bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more cost effective process than sending a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… disruption are collectively referred to as IT contingency planning. An unplanned IT disruption involving the corruption … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local … reduce the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… School for Girls – Non-Payroll Disbursements (Albany County) The board and officials did not provide adequate … – Sexual Harassment Prevention (SHP) Training (Westchester County) SHP training was provided to employees and elected … elected officials), three elected officials, including the sheriff and two coroners, did not complete the annual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will offer more investment options, … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … Beginning in September New Yorks 529 College Savings Program will offer …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Women in New York Still Earn Far Less Than Men
… men’s earnings in New York declined from 2021 and remained lower than in 2015. “A pay disparity for women in the … participated in the labor force compared to 66% of men, lower than the national averages of 58% of women and 68% of …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOffice for People With Developmental Disabilities Fuel Card
… made on State-issued WEX Bank fuel credit cards (WEX card) by Metro New York Developmental Disabilities State … of our examination was to determine whether the WEX card purchases were for legitimate business purposes. … disabilities. Officials typically assign a WEX card to each fleet vehicle but provide employees their own …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health … Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to Medicaid … To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Comptroller DiNapoli Releases Municipal Audits
… Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and … did not receive all the benefit they should have from county sales tax distributions. The town board underestimated …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits