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DiNapoli: Localities Spending More to Address Climate Change Hazards
… A sample of local governments across New York reported $1.34 billion … today by State Comptroller Thomas P. DiNapoli. “Climate change poses significant threats to communities in New York. … are shouldering much of the financial burden of climate change as they maintain important infrastructure such as …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Contract and Payment Actions in January
… Office of the State Comptroller approved 1,801 contracts for state agencies and public authorities valued at $1.7 … 1,200 payments valued at nearly $7 million, primarily for mistakes, insufficient support for charges and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… report, Empire BlueCross BlueShield: Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 … agreements with hospitals contain language limiting the reimbursement of special items. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011. Background … ended March 31, 2011, in accordance with cash basis of accounting. Recommendation None Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableRed Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant Cottage … use a competitive process to procure goods and services. For example, auditors found that district officials paid a …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Hamburg Central School District - Information Technology (2019M-10)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10White Plains City School District – Financial Management (2020M-71)
… Adopt annual budgets that contain reasonable estimates for expenditures, revenues and the amounts to be transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : … information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Weedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Introduction – Travel and Conference Expense Management
… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … expenses to employees even when the local government or school district's credit card was used for these expenses. Extension …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOpinion 88-47
… and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of limitations would bar the enforcement of … by either procedure would be subject to the six-year statute of limitations established by section 48 of the … of the village to collect an outstanding fourteen-year old tax would be barred by the statute of limitations. …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Eastport-South Manor Central School District – Building Safety (2020M-18)
… years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed repairs are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the … with State Agencies and the Statewide Financial System to get the reclassification journal entries posted. It is … of SFL should be followed first. If it is not possible to do an interchange in accordance with these sections, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… issued by State Comptroller Thomas P. DiNapoli. Eighteen of 20 districts (90%) either did not offer mental health … if a student is having mental health challenges, and they need effective training to help them understand the signs and … Our nation is facing a mental health crisis, and we need to help our students.” The New York Safe Schools Against …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to district officials not following board-adopted fixed asset policies. Auditors found that 21 fixed assets with a …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdf