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Lindenhurst Union Free School District – Collections (2024M-24)
Determine whether Lindenhurst Union Free School District District officials ensured that funds collected from recreational and educational programs were properly recorded deposited and reported
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent … is driven by the high share of multi-family housing in New York City, where about 40 percent of the population …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkComptroller DiNapoli Releases School District Audits
… the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases totaling …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Forms for State Agencies and Employees
… Word AC 3270‑S Competitive Grants Procurement Record Checklist Word AC 3271‑S New York State Consultant Services … Quick Contract Boilerplate Agreement Word AC 3279‑S Checklist for Legislative Initiative Word AC 3280‑S Request …
https://www.osc.ny.gov/state-agencies/formsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received … pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mFayetteville-Manlius Central School District – Professional Services (2020M-115)
… [read complete report - pdf] Audit Objective Determine whether Fayetteville-Manlius …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mComptroller DiNapoli Releases School Audits
… district staff are able to access websites such as online shopping, social networking sites, travel and … Condition (Orange County) Over the five-year period 2011-12 through 2015-16, the district’s reported unrestricted fund balance ranged from 12 to 17 percent of the ensuing year’s budget. Although the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Determine whether the Cobleskill-Richmondville Central School District (District) Board of Education (Board) and officials … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementSharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Cost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … an application for designation of a banking development district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsNorth Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town … fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… District and the third-party provider. Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key Recommendations Ensure … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. … auditor who provides training on extra-classroom activity funds to other school districts; however, this training has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomInvestors: Exxon Needs to Step Up on Climate Change
… at the ExxonMobil AGM in Dallas tomorrow to make the case for this resolution in person," said Edward Mason, the Head … portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… to ensure members are disenrolled promptly and to prevent payment of ineligible claims on their behalf. Our initial … applicable. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-services