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Opinion 88-76
… 11-2.2, which relates to the investment of trust property; 1981 Opns St Comp No. 81-393, p 431). As a general rule, when … for library purposes by the sponsoring municipality (1981 Opns St Comp No. 81-393, p 431; see Martin v Board of … source funds when determining the amount to be raised as tax revenues for library purposes. Finally, with regard to an …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is currently composed of one … Key Findings The Treasurer did not maintain adequate accounting records to report the Program’s financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … agreements with nine professional service providers paid a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The … to pay for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH pays health care …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followImplementation of the Dignity for All Students Act
… has taken to ensure that: school district policies and practices comply with the Dignity for All Students Act … school districts that adequately addresses transgender and gender nonconforming students. The audit covered the period … free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actCaucus 2025: Important Information for New Yorkers
… Card" Underscores New York's Need for Academic Recovery (March 2023) Economic Impact: Higher Education (September … Evaluating Competitiveness and Identifying Challenges (March 2024) Missing School: New York’s Stubbornly High Rates … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… Card" Underscores New York's Need for Academic Recovery (March 2023) Economic Impact: Higher Education (September … Evaluating Competitiveness and Identifying Challenges (March 2024) Missing School: New York’s Stubbornly High Rates … Lingering Challenges in the Child Care Sector (February 2025) Health & Mental Health Continuing Crisis: Drug Overdose …
https://www.osc.ny.gov/reports/caucus2025New York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the … MTA’s fiscal affairs at the start of the year. Substantial new funding from the state has stabilized the MTA's revenue …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… report - pdf ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busNYS 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-solutionsDiNapoli 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-2016Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … (Division). The Division also acts as an agent for the U.S. Department of Health and Human Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Children and … not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … auditors identified $253,494 in ineligible costs that the school claimed for state reimbursement including $122,966 in …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did not always use a competitive … not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Whitestone School for Child …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… the Fund withdrew shareholder proposals it had filed for consideration at each company’s annual stockholders’ … portfolio of public and private equities, fixed income, real estate and alternative instruments. … Five Fortune 500 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingVillage of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Key Findings The Board’s adopted budgets were based on accounting records with discrepancies because the … necessary adjustments to the levy each year, within the real property tax cap limit, to offset the expected rate of …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Procurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… pdf] Audit Objective Assess whether local governments and school districts that utilize aggregators for energy … lowest prices. Key Findings Five of seven units reviewed (City of Albany; Counties of Broome, Cortland and Oneida; and North …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018State Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan