Search

Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

East 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-283

Gilbertsville-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-operations

Little 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-233

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises … in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136

Bemus Point Central School District – Reserve Funds (2014M-281)

… The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an … restricted reserve fund amount should be included in the District’s unrestricted fund balance, which would then …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… 1, 2015 through October 31, 2016. Background The Schroon Lake Fire District is a district corporation of the State, … Schroon Lake Fire District Cash Disbursements 2017M9 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools … Key Recommendations Ensure the unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Contract Advisory No. 27

… of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and Elimination of the possibility of lost … purchases from these centralized contracts must be made via ACH. References : Guide to Financial Operations - X.4.D …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts

Woodgate 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-2014m

Sachem Central School District – Fund Balance (2017M-151)

… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

A Message From Comptroller Thomas P. DiNapoli – World Trade Center Presumption

… in the rescue, recovery and cleanup efforts at the World Trade Center. From Ground Zero to the Fresh Kills Landfill, … laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …

https://www.osc.ny.gov/retirement/publications/world-trade-center/message-comptroller-thomas-p-dinapoli

Special Accidental Death Benefit – State Police Plan

… compensation benefits being made due to your death; and Your Social Security benefit. The salary used to …

https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefit

Ossining Union Free School District – Financial Management (2017M-176)

… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176

DiNapoli Announces Improvements to College Savings Plan to Save Money for College

… 529 College Savings Program," DiNapoli said. "We're making it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a college education continues to rise. NY's … of all incomes can open accounts and contribute as much as they can afford. New York's 529 College Savings …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-college

State Comptroller DiNapoli Releases Municipal Audits

… option. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits

Medicaid Program – Improper Payments to a Dentist

… for eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must … to as "behavior management." Medicaid also allows a dentist to bill an additional fee for emergency treatment …

https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentist

Child Protective Services (2013-MS-5)

… recurrence rate of abuse and neglect was higher than the national standard and required each county CPS unit to … None of the eight counties we audited use available historical and programmatic knowledge to determine if program … Examine each recurrence and track and analyze recurrence data to identify historical trends, actions and data …

https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5