Search
Comptroller DiNapoli Releases Municipal Audits
… the board has not implemented policies that address remote access to the district’s financial system. Fair Haven … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with … permissions. Officials also did not maintain hardware or software inventory records. In addition, sensitive …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located in … insurance agent to determine if the Village had employee bonding and whether the Town can submit a claim to recover …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Accounts Payable Advisory No. 30
… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-867
… in a memorandum from Carmelo Batista dated January 07, 2026, provides for increases to the hourly rate effective … in the memoranda from Carmelo Batista, Jr. dated 01/07/2026. Agency Actions: Reporting the Rate Increases To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-867-cuny-2026-rate-increases-elevator-mechanic-titlesSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board … to an independent contractor, who did not take an oath of office and is being paid through a claim voucher …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Agencies Bulletin No. 698
… Purpose To notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), for payroll transactions. Affected Employees Beneficiaries of deceased State employees. Effective Date(s) Immediately. … To notify agencies of the revised Next of Kin Affidavit form AC 934P Rev 1006 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … services are rendered to dual-eligible recipients, health care providers are required to bill Medicare, which is … To determine if the Department of Health overpaid health care providers Medicaid claims for therapy services and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareWest Seneca Fire District #6 – Financial Management (2013M-14)
… fiscal year was $617,920, which was financed primarily by real property taxes. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Terms of Service
… Users are subject to any terms of service, guidelines or rules applicable to such services that are posted on the … mean a User who is assigned an account by an Authorizer. “Enrollment” shall mean the successful establishment of an … information about myself; (b) maintain and promptly update the Enrollment Data to keep it true, accurate, current …
https://www.osc.ny.gov/online-services/terms-serviceXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… (IRS) and the U.S. General Services Administration (GSA). By adhering to this allowance, reimbursements for … Mileage Rates The following resources contain IRS and GSA mileage information: GSA Privately Owned Vehicle Milage Reimbursement Rates: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-rates2014 Year End Report
… Purpose The objective of our examination was to determine whether payments to … Fund for Disability Benefits. However, the majority of these claims are processed by a third-party administrator, … The objective of our examination was to determine whether payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Treasurer, and bookkeeper share the same user name and password for the online banking function. Key Recommendations … Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… elected officials are required to file annual financial disclosure reports in order to provide accountability by … "These alleged actions reveal a disdain for honest disclosure,” State Comptroller DiNapoli said. “My partnership … of the indictment relate to the filing of a 2011 annual disclosure report, an amended 2011 annual disclosure report, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heTown of Potter – Town Clerk (2020M-113)
… Clerk’s tenure. The former Clerk did not complete monthly bank reconciliations or accountabilities, issue or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually … Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Opinion 88-53
… -- Retirement Benefits (exclusion of compensation for working vacations from calculation of final average … 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective … compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective …
https://www.osc.ny.gov/legal-opinions/opinion-88-53