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Oversight of Horizon and Crossroads Juvenile Centers
… enacted the Raise the Age (RTA) Law, which changed the age that a juvenile can be prosecuted as an adult in criminal … youth sampled received an initial intake interview within 24 hours, as required. One youth did not receive an interview … practices for the prevention and detection of contraband. Work with NYCPS, OCFS, and other stakeholders to minimize …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net … in either case. Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Tuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP-eligible programs include business administration, accounting, computer technology and electronics. DeVry … in New York – two in Manhattan and one in Queens. The school’s academic calendar comprises three 16-week semesters. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Key … the claims auditor reports to the Board of Education. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124DiNapoli: Corporations to Disclose Political Spending
… Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct … corporate political spending. "Investors must be able to determine if political spending is consistent with … the political process leads to better understanding of how this activity can affect a company's bottom line and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial … and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … health insurance, office supplies, auto parts, payroll accounting services, and fire-related services. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsNYS Comptroller DiNapoli Announces Coal Investments Under Review
New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.2 … fund balance has been well over the statutory limit for the past several years. Certain reserves had excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. For …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and … books and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 98-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which provides an … 1 June 17, 1998 Emily Pines, Esq., Town Attorney Town of Brookhaven 1 To the extent a town board has not fixed a …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… were: Altmar-Parish-Williamstown Central School District, Indian River Central School District, Lowville Academy and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesComptroller DiNapoli Releases School Audits
… processing function that ensure claims are audited in a timely manner and are properly supported. However, the … million of appropriated fund balance during this period. As a result, the unexpended surplus funds exceeded the statutory …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Halfmoon and … overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialContact Us
… New York City Office (212) 417-5200 Unclaimed Funds 1-800-221-9311 Unclaimed Funds Email Form … Contact information for general …
https://www.osc.ny.gov/help/contact-usOpinion 92-4
… discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (supervised physical fitness training for … has reasonable assurance that it is realizing sufficient benefits to justify the expenditure and the cost is reasonable in relation to the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-92-4NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… today announced that American Electric Power (AEP), one of the largest carbon emitters in the country, has adopted … to adopt and report on targets for the long-term reduction of its GHG emissions, taking into consideration the global … State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated $201.3 …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsOpinion 92-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses … the ages of three and five years. During the 2012-13 school year, Mama Program also operated another SED-approved … $32,096 in unsupported OTPS costs, including $31,768 in accounting fees; $28,825 in insufficiently supported OTPS …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manual