Search
Opinion 98-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and operates an ambulance. Therefore, in the absence of State legislation, the board of fire commissioners is not …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Lackawanna City School District - Contractual Services (2019M-23)
… ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure claims for … to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough review of invoices to ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Available Options – Non-Contributory Plan with Guaranteed Benefits
… the same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … to one-half of the amount you were receiving (without COLA) for life. If your beneficiary dies before you, all … the same monthly amount or one-half that amount (without COLA), depending on which option you elect, to your …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsPearl River Union Free School District – Fixed Assets (2022M-126)
Determine whether Pearl River Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pearl-river-union-free-school-district-2022-126.pdfIrvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/irvington-union-free-school-district-2022-89.pdfChenango Forks Central School District – Nonresident Tuition (2020M-69)
Determine whether Chenango Forks Central School District (District) officials properly identified and billed tuition for nonresident students.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/chenango-forks-2020-69.pdfLittle Flower Union Free School District – Fixed Assets (2022M-78)
Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/little-flower-2022-78.pdfTuckahoe Common School District - Purchasing (2018M-228)
… of quotes. Key Recommendations Use competitive methods to procure professional services and purchases under the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… prior approval was granted for overtime worked and that start and end times were documented on the time sheets in … told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this … justification for overtime worked. In consultation with legal counsel, review the overtime policy, MOU and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… revenues in a timely manner and may have identified her apparent misappropriation of funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amityville Union Free School District , Chester Union … and charter school finances and operations to ensure money is being spent appropriately and effectively. The … had five reserves as of June 30, 2015. The unemployment insurance reserve had a balance of $2.9 million. However, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The … board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure providers document all service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… “Strong job growth, combined with record numbers of tourists and a robust real estate market, has pushed tax … Read the report , or by go to: http://www.osc.state.ny.us/osdc/rpt10-2016.pdf … New York Citys economy bolstered …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Monster Beverage Needs To Diversify Board
… with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board. The … and women who purchase their products. When a board fails to be responsive to its shareholders, it is often symptomatic …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… [read complete report – pdf] Audit Objective Determine whether Deer Park Union Free … (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key Findings … District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chatham Central School … , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsDalton-Nunda Central School District – Financial Management (2020M-92)
… Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District … and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92