Search
DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… York City’s arteries yet on-time performance continues to be an issue,” DiNapoli said. “The MTA has actually lowered … on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … The MTA’s full response and the auditors’ comments can be read in the audit which is available at …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackLackawanna City School District - Contractual Services (2019M-23)
Determine whether payments for contractual services were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-23.pdfDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… as missing at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures … for instance, high school students who are not in attendance at the morning's homeroom period are reported as … This typically included sending letters to the student's home, phone calls or emails to the parent or guardian if …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismState Comptroller DiNapoli Releases School District Audits
… Auditors determined, district officials did not fix leaks in the heating, cooling and ventilation system … totaled approximately $5 million and was 9 percent of 2019-20 appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… August 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. … accounted for all waste water capital project activity in the sewer operating fund instead of in the capital projects fund. The Board did not establish an …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Controls Over Equipment (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Controls Over Equipment (Report … (H+H) capital assets include land, buildings, construction in progress, and equipment. As of June 30, 2022, H+H reported approximately $11 billion in capital assets, of which about $5 billion included medical …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… lavished the embezzled money on himself, buying yachts, jewelry, and a second home in Florida, and then failed to … “K’Bam;” a second residence in Palm City, Florida; and jewelry. He also used the money to support Abbie Graphic and …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportEvans-Brant Central School District - Information Technology (2019M-121)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District officials did not … technology IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Opinion 91-55
… This opinion represents the views of the Office of the State Comptroller at the time … indebtedness) WORDS AND PHRASES -- "Cost of Operation, Maintenance and Repairs" (depreciation not … §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Greece Central School District – Procurement of Professional Services (2024M-129)
… the same attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected … $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1New Lebanon Central School District – Network User Accounts (2021M-30)
… network user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate … user accounts to protect against unauthorized use, access and loss. Officials did not: Disable 26 unneeded generic … confidentially to officials. Key Recommendations Develop and implement written procedures for granting, changing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Oversight of School Safety Planning Requirements
… Objective To determine whether the State Education Department … is monitoring schools, districts, and other programs to ensure they are complying with legislation and regulations … To determine whether the New York State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsComptroller DiNapoli Releases School District Audits
… totaled approximately $972,000, exceeding the statutory limit by approximately $535,000, or 5 percent. In addition, … The college overpaid $4.6 million to the county for health insurance in fiscal years 2018 and 2019. Of the 20 employees … reserves. Windham-Ashland-Jewett Central School District – Claims Audit Process (Greene County) Auditors determined that …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the New York State Office of General Services to use a state contract the district could have …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Susquehanna Valley Central School District – Information Technology (Broome County) School district officials did not establish adequate … Thomas P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… develop a comprehensive multiyear financial plan. New York Mills Union Free School District – Procurement (Oneida …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0