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Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins … operates 12 schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationAuditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … the general questions described below should be included in every examination of travel claims. 10 Was the travel … correct on the travel form? Is there sales tax included in hotel charges? Is there conference or training …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTrumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13State Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… three major U.S. energy companies have agreed to detail how they will be impacted by the global effort to achieve the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsComptroller DiNapoli Releases State Audits
An initial audit report issued in October 2012 determined that from March 2006 through February 2011 Medicaid made nearly 260000 improper payments totaling about $268 million for people enrolled in the Medicare buyin program
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsRhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of … District’s financial operations. Ensure an annual audit is performed and the required AFRs are properly filed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154The Transportation and Warehousing Sector in New York City
… a college degree, and most workers earn less than $60,000. E-commerce taxable sales grew 78 percent between State tax … generally reflect travel trends in Russia and East Asia. 11 The Governor recently announced a $9.5 billion … Hochul and Congressman Nadler Announce Port Authority to Resume Federal Environmental Review for Cross Harbor Freight …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfState Agencies Bulletin No. 814
… for the estate or the beneficiary of the deceased employee in addition to the address(es) of the recipient(s) must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/814-additional-requirement-submitting-form-ac-1476-p-report-check-exchangeComptroller DiNapoli Releases School Audits
… , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , … compromised the auditor’s objectivity and independence. Oceanside Union Free School District – Professional Services …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsInternal Controls Over Selected Financial Operations (Follow-Up)
… Internal Audit Requirements, DMNA is among the agencies required to establish and maintain an internal audit … and must reflect Cost of Living Adjustments and other required adjustments. The objective of our initial audit, … we identified, implementing all nine recommendations from the initial audit report. … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… of $849,696. Could have saved $3,562 if they had used federal per diem guidelines, $480 if they did not exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeTown of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Comptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October … The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Haldane Central School District - School District Website (S9-19-32)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … results or the corrective action plan (CAP) in an easily accessible location. Officials did not prepare: … Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Opinion 2000-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a teacher's retirement; and the school district would have no fiscal obligation regarding payments due from the … after a teacher's retirement and the school district would have no "fiscal obligation" regarding payments due from the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… reviewed 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242