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Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85DiNapoli Announces State Contract and Payment Actions for July 2016
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016Mission Statement and Performance Measures
… and properly reporting on the results. The audit covers from January 1, 2010 through June 28, 2013. Background The … the five completed projects we examined, the schedule went from 21 months late when compared to the original baseline …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresTown of Pulteney – Financial Management and Information Technology (2012M-177)
… purpose of our audit was to review the Town’s financial management and controls over information technology (IT) for … policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Main-Transit Fire Department – … Although the board approved the credit card bills for payment, it did not ensure the related voucher packets … was supported and accurate. Rush-Henrietta Central School District – Credit Cards and Purchase Cards (Monroe County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The current accounting period is the current month but the system allows … In the absence of a defined payment schedule, the first day the service begins is the Obligation Date. Grant Payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… is projecting a surplus of $3 billion for fiscal year (FY) 2015 and a balanced budget for FY 2016 with relatively small … $6.5 billion) and are on pace to exceed the city’s annual forecast. Over the past year, the city has identified … is now approaching its prerecession peak. DiNapoli’s report notes a few additional areas of concern: While tax …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… that Andrew Siwo has joined the New York State Common Retirement Fund (Fund) as its first-ever director of … of those addressing it. Andrew will be a great asset in sourcing investment opportunities in the growing lower … the low carbon economy,” Siwo said. “I have spent much of my career sourcing, assessing, and managing sustainable …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… A. Harris today announced the approval of Community District 9 as a Banking Development District (BDD) and … areas across the state where there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is … to our underserved, but highly deserving, communities, and real estate ownership, investment, and development with a …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … County) The supervisor did not maintain the town’s accounting records and reports in a complete, accurate, … $70,100 were also not appropriate. The consolidated water district had operating surpluses of over $465,000 in 2019 and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfRochester City School District – Budget Review (B20-2-1)
… to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 and … budgetary deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Seminars for Local Officials
… We understand that balancing your role as a local government official with your home and work lives is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… food service supervisor should review the New York Office of General Services (OGS) cooperative bids to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfDiNapoli Calls on Companies to Increase Board Diversity
… than one million state and local government employees and retirees and their beneficiaries. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityEldred Central School District – Budget Review (B4-15-3)
… review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … for disbursements to be made for non-School purposes and accounting records being altered without detection. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23